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deeming certain facts stipulated and compelling answers to
interrogatories. On April 15, 2004, the Court granted Mr.
Uscinski’s motions and gave petitioners additional time to show
cause why certain matters in the stipulation of facts should not
be deemed established and to respond to respondent’s motion to
compel answers to interrogatories. Subsequently, Mr. Uscinski
responded to the interrogatories and addressed respondent’s
proposed stipulated facts. On June 3, 2004, the Court entered an
order deeming certain facts stipulated on the basis of Mr.
Uscinski’s responses. Petitioners did not respond to
respondent’s first motion for summary judgment.
Among other things, Mr. Uscinski’s responses to
interrogatories and deemed stipulations of fact show the
following. On or around December 15, 2000, petitioners filed a
joint 1999 Form 1040, U.S. Individual Income Tax Return,
reporting a $161,447 taxable pension distribution from a section
401(k) account held by Fidelity Investments. Respondent sent
petitioners a notice of deficiency dated August 30, 2002, for
their 1999 tax year, determining a $16,340 tax deficiency and an
$817.01 addition to tax under section 6651(a)(1) for failure to
file. The deficiency arose from respondent’s determination
that the distribution was subject to a 10-percent early
withdrawal tax. In his response to respondent’s request for
interrogatories, Mr. Uscinski admitted that the distribution did
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Last modified: May 25, 2011