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deficiency, determine that there is a zero deficiency for each
year, and award petitioner costs and fees.4
The case for 1999 was initially set for trial at the Court’s
March 1, 2004, session in Phoenix, Arizona. Prior to the
session, the parties on January 13, 2004, held a conference
pursuant to Branerton Corp. v. Commissioner, 61 T.C. 691 (1974).
At the conference, counsel for respondent urged petitioner to
abandon his positions regarding nonliability for Federal income
tax and provided him with copies of cases rejecting such
arguments. Petitioner responded to subsequent attempts by
respondent to prepare a stipulation of facts with objections on
Fifth Amendment grounds.
At the call of the calendar in Phoenix on March 1, 2004,
petitioner filed a motion to continue describing a recent heart-
related medical condition. Counsel for respondent voiced
concerns stemming from the arguments and Fifth Amendment
assertions advanced by petitioner. Counsel further informed the
Court that he had consulted with the IRS Criminal Investigation
Division and had ascertained that petitioner was not under
criminal investigation. The Court granted petitioner’s motion
but warned petitioner that “your position is somewhat extreme”
4 The Court notes that to the extent that the petitions seek
reasonable administrative and/or litigation costs pursuant to
sec. 7430, any such claims are premature and will not be further
addressed. See Rule 231.
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