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not respond to respondent’s admissions and discovery requests.
By order dated January 30, 2001, this Court granted respondent’s
motion to compel responses, ordering petitioner to respond to
respondent’s interrogatories and document requests by February
12, 2001. In our order, we advised petitioner that “in the event
petitioner does not fully comply with the provisions of this
order, this Court will be inclined to impose sanctions pursuant
to Tax Court Rule 104.” By order dated February 21, 2001, we
held that the matters set forth in respondent’s request for
admissions were deemed admitted pursuant to Rule 90(e) by reason
of petitioner’s failure to respond thereto.
At trial, the Court granted respondent’s motion for
discovery sanctions, which was grounded upon petitioner’s
inadequate responses to respondent’s discovery requests: the
Court ruled that any documents covered by respondent’s requests
that petitioner failed to provide to respondent before trial
would not be admitted into evidence at trial. The Court also
refused petitioner’s request at trial that we hold the record
open to allow him to supplement the factual record after trial
with additional evidence allegedly held by his former attorney.
OPINION
Issue 1. Petitioner’s Liability for Deficiencies
In Judy v. Commissioner, T.C. Memo. 1997-232, we stated:
Every taxpayer is required to maintain sufficient
records to enable the Commissioner to establish the
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