Sam F. and Ingrid D. Ford - Page 13

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          "the burden of going forward to establish the deficiency based              
          upon evidence acquired independent of the grand jury."                      
               Respondent obtained a continuance, and thereafter, the Court           
          granted the parties' joint motion to submit the issues in                   
          petitioners' motion as fully stipulated under Rule 122.                     
               Respondent filed the other motion now before us, seeking               
          leave to file an amendment to the answer to the amended petition.           
          Respondent's motion refers to a statement by petitioners' counsel           
          during a telephone conference call with this Court April 30.  In            
          that statement petitioners' counsel allegedly indicated that the            
          $2.8 million of unreported income which petitioner admitted in              
          the allocution in his criminal case was not the same unreported             
          income which is set forth in the notice of deficiency for                   
          petitioners' taxable year 1986.  Although respondent's response             
          to Revised Interrogatory No. 40 had indicated a belief that the             
          $2.8 million was included in the notice of deficiency,                      
          respondent's proposed amendment now seeks to assert that                    
          petitioners owe taxes on that additional $2.8 million of                    
          unreported income to which petitioner admitted in his allocution.           
          Respondent's amendment also seeks additional penalties for fraud.           
               Petitioners' Motion To Suppress                                        
               With certain exceptions, rule 6(e) prohibits Government                
          attorneys from disclosing "matters occurring before the grand               

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