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against Dr. Trowbridge, which we took under advisement pending
respondent’s filing of a (subsequently filed) written motion for
default (the default motion). Respondent proceeded to trial on
the remaining amounts at issue (i.e., the additional 1996
deficiency and the additions to tax).9
OPINION
I. The Default Motion
By the default motion, respondent moves that Dr. Trowbridge
be held in default and that a decision be entered that there are
deficiencies in tax with respect to him for 1996 and 1997 in the
amounts of $146,847 (the initial 1996 deficiency) and $211,508
(the 1997 deficiency), respectively, and that a decision be
entered that there are no deficiencies in tax with respect to
Life Center and Life Choices. Respondent moves in the
alternative that Life Center be held in default and that a
decision be entered that there are deficiencies in tax with
respect to Life Center for 1996 and 1997 in the amounts of
$23,195 and $476,918, respectively, and that Life Choices be held
9 Respondent bears the burden of proof (i.e., the ultimate
burden of persuasion) with respect to the additional 1996
deficiency and the portions of the asserted additions to tax
attributable thereto. See Rule 142(a). Respondent bears the
burden of production (i.e., the burden of moving forward with
evidence) with respect to the additions to tax asserted against
Dr. Trowbridge in their entirety. See current sec. 7491(c).
Since respondent decided to proceed to trial on those issues to
satisfy his evidentiary burdens, we need not decide whether he
was required to do so in this default setting.
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