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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
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