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respondent that he did not have his returns and did not know when
they would be completed.
On January 6, 2005, we filed respondent’s status report. On
January 7, 2005, we ordered that the case be restored to the
general docket, and the case was set for trial during the Court’s
June 13, 2005, New York, New York, trial session. We sent
petitioner a notice setting case for trial and a standing
pretrial order, dated January 10, 2005.
By letter dated January 26, 2005, respondent requested that
petitioner send copies of all relevant documents to respondent
pursuant to Branerton Corp. v. Commissioner, 61 T.C. 691 (1974).
Respondent also warned petitioner that, in light of petitioner’s
history of inaction, should he fail to provide the requested
information, respondent would object to any further continuances
requested by petitioner, file a motion to dismiss the case at the
calendar call, and request that the deficiencies and additions to
tax asserted in the notice of deficiency be sustained. On March
18, 2005, respondent sent petitioner another letter requesting
petitioner’s tax returns for the years in issue and any other
documentation supporting his tax return positions.
On March 30, 2005, we filed respondent’s requests for
admission. Petitioner did not file a response within 30 days,
and, consequently, the requested admissions were deemed admitted
under Rule 90(c). On May 23, 2005, respondent once again
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