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and mileage pursuant to Rule 148. The Court granted respondent’s
motions to quash those subpoenas.
2. Trial on July 15, 2003
On May 13, 2003, we set the remaining issues (basis and
additions to tax) for trial for July 15, 2003. A standing
pretrial order was served on petitioner on May 13, 2003, which
required the parties to identify in writing and exchange
documents to be used at trial at least 15 days before trial.
Petitioner did not exchange any documents 15 days or more
before July 15, 2003. On July 10, 2003, petitioner faxed to
respondent (1) a list of equipment entitled “Recapitulation of
Equipment Purchased and Sold by Fred Allnutt”, and (2) 20
invoices and purchase orders for equipment petitioner bought in
1981-92.
Petitioner prepared subpoenas for respondent’s revenue agent
who audited petitioner’s returns for the years in issue and his
supervisor. Each of these subpoenas was stamped received on June
27, 2003, by respondent’s disclosure office3 in Baltimore. The
returns of service for these subpoenas did not contain the date
or time of service and did not contain a sworn statement signed
3 The Commissioner’s disclosure office is generally
responsible for processing taxpayers’ document requests, such as
Freedom of Information Act (FOIA) requests. Sec. 601.702(c),
(g)(7), Statement of Procedural Rules; see, e.g., Judicial Watch,
Inc. v. Rossotti, 91 AFTR 2d 2003-463, 2003-1 USTC par. 50,201
(D. Md. 2002).
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