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706 (1985), affd. without published opinion 789 F.2d 917 (4th
Cir. 1986); Rechtzigel v. Commissioner, 79 T.C. 132, 143 (1982)
(default as sanction for taxpayer’s willful flouting of Court-
ordered discovery that hampered Commissioner’s ability to develop
his case), affd. 703 F.2d 1063 (8th Cir. 1983).
Despite repeated warnings, petitioners failed to comply with
the Rules and requirements of this Court by not participating in
the discovery process, by violating numerous Court orders,
including the standing pretrial order, and by not appearing at
any of three calendar calls. Such conduct provides a more than
sufficient basis for granting respondent’s motion with respect to
those issues on which petitioners have the burden of proof.3 We
note, however, that the Basiles asserted in their petition that
respondent’s determination regarding 1996 should not be sustained
because it was made outside the 3-year period of limitations
specified in section 6501(a). Respondent alleged in his answer
3Although the Commissioner ordinarily has the burden of
production with respect to any penalties and additions to tax,
sec. 7491(c), the petitions did not contain any assignments of
error with respect to the additions to tax under sec. 6651(a)(1)
or the accuracy-related penalty under sec. 6662(a). Because
petitioners did not contest the additions to tax or penalties in
the petitions, they are deemed conceded. Rule 34(b)(4); Swain v.
Commissioner, 118 T.C. 358 (2002). Even if the additions to tax
and penalties were not deemed to be conceded, the facts alleged
in respondent’s answers and the deemed admissions are sufficient
to satisfy respondent’s burden of production for purposes of this
motion.
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