Duncan & Associates - Page 11

                                       - 11 -                                         
          record presented, we sustain those determinations5 except to the            

               5In petitioner’s response, petitioner does not dispute                 
          respondent’s determinations that it has deficiencies in tax for             
          the years at issue.  In fact, petitioner admits in that response            
          that “There clearly are monies due and owing the IRS which the              
          petitioner admits to and wants to settle.”                                  
               Petitioner’s response, however, does not address the balance           
          of the issues presented in respondent’s motion.  To illustrate,             
          petitioner’s response states in part:                                       
               The respondent has filed a motion for summary judgment                 
               based upon lack of response and stated allegations and                 
               to this end I (we) request that you consider mitigating                
               circumstances, as follows:                                             
                    1.   Petitioner does not have funds to hire legal                 
                         counsel needed to prepare briefs and re-                     
                         sponses to motions.                                          
                    2.   Petitioner records were destroyed in a flood                 
                         August 22, 2002, at a warehouse facility in                  
                         Glenview, Illinois.                                          
                    3.   Petitioner sustained a disabling injury re-                  
                         sulting in two (2) surgeries to his left foot                
                         with continuing care through Mayo Clinic                     
                         Rochester, Minnesota.                                        
                    4.   Petitioner requests the court to consider the                
                         six (6) year delay during which the IRS did                  
                         not assess outstanding taxes.                                
                    5.   In excess of 80% of amounts due and owing IRS                
                         are accrued interest and penalties resulting                 
                         from the IRS admitting to losing/misplacing                  
                         Mr. Duncan’s and Duncan & Associates’ files.                 
                    6.   Petitioner and legal counsel Mr. Fred Fore-                  
                         man, former U.S. attorney for the 7th Dis-                   
                         trict, requested on numerous occasions                       
                         amounts due and owing the IRS for tax years                  
                         1990 and 1991 only to be told that cases                     
                         involving fraud or allegations of fraud could                
                         not be paid until concluded.  [Reproduced                    
                         literally.]                                                  
          We note that the so-called mitigating circumstances quoted above            
          in paragraph 2 of petitioner’s response is inconsistent with                
          petitioner’s petition in which petitioner alleges that its                  
                                                             (continued...)           





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011