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Respondent’s Motion In Limine
On October 21, 2005, respondent filed a Motion In Limine to
preclude petitioner from introducing any testimony or documentary
evidence challenging the existence or amount of his underlying
tax liability.
Respondent relied on the following predicate facts in
support of his motion in limine: (1) Respondent issued a notice
of deficiency for 2001 to petitioner at his last known address;
(2) petitioner received the notice of deficiency; and (3)
petitioner failed to file a petition for redetermination with the
Court. See sec. 6213(a). Respondent therefore argued that
petitioner is precluded from challenging the underlying tax
liability, including additions to tax and interest, in this
section 6330 proceeding.
Hearing
On October 31, 2005, this matter was called for hearing at
the Court’s trial session in Los Angeles, California. Counsel
for respondent appeared and presented argument.9 Although
petitioner did not appear at the hearing, he filed with the Court
the following: (1) Petitioner’s Tax Court Rule 50(c) Statement
In Support Of Petitioner’s Motion To Remove Small Tax Case
Designation, (2) Petitioner’s Tax Court Rule 50(c) Statement In
9 At the hearing, the Court denied respondent’s oral motion
to dismiss this case for lack of prosecution.
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Last modified: May 25, 2011