- 2 -
additional tax under section 72(t)1 for an early pension
distribution.
Background
At the time of the filing of the petition in this case,
petitioners resided in Great Falls, Virginia.
Petitioners’ petition was filed on January 27, 2003. Since
then, Henry Uscinski (Mr. Uscinski) has been incarcerated, and
mail addressed to Jacqueline Uscinski (Ms. Uscinski) was returned
as undeliverable. Respondent attempted to contact petitioners to
engage in pretrial preparation such as stipulation of facts and
interrogatories. Petitioners did not respond to respondent’s
requests. Respondent then filed motions to cause proposed
stipulations of fact to be deemed admitted under Rule 91(f) and
to compel answers to interrogatories. Petitioners did not
respond to the motions or to the Court’s orders issued in
connection therewith. On March 29, 2004, the Court entered
orders deeming certain proposed facts and exhibits stipulated and
compelling answers to interrogatories.
On April 1, 2004, respondent moved for summary judgment.
Thereafter, Mr. Uscinski, contending his incarceration made it
difficult to timely respond to court documents, filed a motion
for continuance of trial and for this Court to vacate its order
1 Unless otherwise indicated, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to sections of the Internal Revenue Code in effect
for 1999, the year in issue.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011