Meri R. and William R. Kaufman - Page 5

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          Answer are deemed to be admitted for purposes of this case by               
          petitioner Meri R. Kaufman.”                                                
               In due course, the case was set for trial at sessions                  
          commencing January 31, 2000; January 22, 2001; March 4, 2002;               
          January 6, 2003; and September 15, 2003.  The case was continued            
          on three occasions by motions from petitioners and on one                   
          occasion by motion from respondent.  Each motion was premised at            
          least in part on awaiting resolution of a criminal case in Rhode            
          Island against Ms. Kaufman on embezzlement and fraudulent                   
          conversion charges.  Ms. Kaufman pleaded guilty on February 2,              
          2000, and was sentenced to 6 months’ home confinement, but                  
          determination of the amounts of misappropriated funds and of                
          restitution was deferred.  In late summer of 2002, the amount of            
          restitution was set; however, apparently no determination was               
          made as to the amount of misappropriated funds.                             
               On August 5, 2003, respondent filed the instant motion for             
          “a partial summary adjudication in respondent’s favor in this               
          case upon the issue of the liabilities of Meri R. Kaufman for               
          deficiencies in income tax and fraud penalties for 1993 through             
          1995.”  Respondent submits that “Upon the granting of this                  
          motion, the following issues remain for trial: the liability of             
          William R. Kaufman for 1993, 1994 and 1995 income taxes based on            
          unreported taxable embezzlement income received in those years.”            
          Petitioners were ordered to file any response to respondent’s               

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