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for admission that petitioner did not file a 1998 Federal income
tax return, petitioner’s response stated:
Respondent does not further identify the “federal
income tax return” sufficiently as to Form Number,
Title, and O.M.B. Number, to create with any certainty
the identification of the “tax return” so that
Petitioner can admit or deny with certainty any
required “tax return”.
If Respondent had stated such return was required, and
further identified said required return as to its Form
Number and O.M.B. Number, then Petitioner could respond
with certainty.
Conditionally denies pending further definition.
On October 13, 2005, respondent submitted to petitioner a
revised stipulation of facts (the revised stipulation of facts)
that omitted the paragraph relating to petitioner’s failure to
file a 1998 Federal income tax return. The revised stipulation
of facts also noted petitioner’s objections to the accuracy of
the statutory notice of deficiency and other documents.
Respondent requested that petitioner sign the revised stipulation
of facts and return it to respondent’s counsel.
In a letter to respondent’s counsel dated October 29, 2005,
petitioner stated that none of respondent’s proposed stipulations
had merit. With the letter dated October 29, 2005, petitioner
submitted to respondent his own proposed stipulations, comprising
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