Brendt L. Smith - Page 4

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          he requested a continuance and attached a copy of his previous              
          letter.  We filed this submission as a motion to continue and set           
          a hearing to consider it on April 7, 2003.                                  
               Petitioner did not appear for the hearing on his motion to             
          continue or the scheduled trial session.  Respondent filed a                
          motion to dismiss for lack of prosecution and requested a trial             
          to present testimony and other evidence in support of his                   
          determination of fraud.  We denied petitioner’s motion to                   
          continue, held a trial to receive respondent’s evidence, and                
          ordered petitioner to file a response to respondent’s motion to             
          dismiss within 30 days.                                                     
               Petitioner did not file a response to respondent’s motion to           
          dismiss.  By order dated May 19, 2003, we granted respondent’s              
          motion to dismiss for lack of prosecution as to the deficiencies3           
          and scheduled the filing of seriatim briefs on the issue of                 
          fraud.  On the day before his brief was due, petitioner mailed a            
          letter to the Court stating:  “I received a letter denying my               





               3 In the amended petition, petitioner averred that the                 
          periods of limitation for assessing tax for his 1995 and 1996               
          taxable years had expired before the June 1, 2001, issuance of              
          the notice of deficiency for those years.  However, the evidence            
          adduced by respondent at trial includes Forms 872, Consent to               
          Extend the Time to Assess Tax, executed by petitioner, that                 
          extended the period for assessment for 1995 and 1996 until June             
          30, 2001.                                                                   





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