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parties, among other things, to exchange documents and other data
that the parties intended to use at trial, to stipulate facts to
the maximum extent possible, and to prepare a pretrial memorandum
and submit it to the Court and the opposing party not less than
14 days before the first day of the trial session. Petitioner
failed to comply with the Standing Pretrial Order.
On December 5, 2003, respondent served requests for
admission on petitioner by certified mail. See Rule 90. The
return receipt indicated a new address for petitioner.
Petitioner had failed to notify respondent and the Court of the
new address. After learning of the new address, respondent
promptly sent a copy of the requests for admission to that
address by certified mail. Petitioner’s current wife, Julie Rae
Castleton, signed both the first and second certified mail
receipts, and petitioner admits that he received the requests for
admission.
Petitioner never responded to the requests for admission,
and, consequently, the matters contained therein were deemed
admitted. Rule 90(c); see Freedson v. Commissioner, 65 T.C. 333,
334 (1975), affd. 565 F.2d 954 (5th Cir. 1978). Respondent
relied on the deemed admissions in preparing this case for trial.
At trial, petitioner made an oral motion to be relieved of the
deemed admissions. We reserved ruling on petitioner’s motion.
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