Gerry M. Griggs - Page 5

                                        - 4 -                                         
          to tax for failure to file timely and the failure to pay                    
          estimated tax.  After several months during which petitioner                
          failed to respond to respondent’s Request, respondent moved to              
          compel production of the requested items.                                   
          Order of the Court                                                          
               On August 4, 2005, the Court granted respondent’s motion to            
          compel production of the requested documents and ordered that               
          they be provided to respondent “on or before August 31, 2005”.              
          The order warned petitioner that upon his failure to fully                  
          comply, the Court would be inclined to impose sanctions under               
          Rule 104, including dismissal of his case.  On August 31, 2005,             
          petitioner transmitted “hundreds of pages” of electronic                    
          facsimiles of some documents to respondent’s counsel.  On                   
          September 9, 2005, the Court filed petitioner’s motion to extend            
          time to produce documents in which he requested additional time             
          to “fully comply with the August 4 Order”.  Petitioner’s motion             
          to extend time was denied on September 19, 2005.                            
          Petitioner’s Documents                                                      
               Using copies of the documents transmitted to her on August             
          31, 2005, that were legible, respondent’s counsel prepared a                
          proposed stipulation of facts for trial.  Petitioner, however,              
          refused to stipulate any of the documents that he had                       
          transmitted, including a copy of the statutory notice of                    
          deficiency, a copy of which was attached to his petition.  At the           






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011