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Respondent issued notices of deficiency on February 27 and March
3, 2004, for the 2000 and 2001 taxable years, respectively,
determining the deficiencies and additions to tax set forth
above.
Petitioner filed an imperfect petition with the Tax Court on
June 3, 2004. Thereafter, the case so instituted was dismissed
twice for lack of jurisdiction on account of petitioner’s failure
to comply with the Court’s order regarding the filing of a proper
amended petition. Each time the dismissal was subsequently
vacated after belated action on petitioner’s part. Petitioner
eventually submitted an amended petition, which was filed on
January 19, 2005.2 A notice setting the case for trial in
October of 2005 and attaching the Court’s standing pretrial order
was issued to petitioner on May 19, 2005.
On August 11, 2005, respondent filed with the Court requests
for admission, which requests had been served on petitioner the
previous day. Petitioner failed to respond, and pursuant to Rule
90(c) each matter set forth in the requests for admission was
deemed admitted 30 days after the date of service. As a result,
the following items are deemed admitted as material facts:
2The petition and amended petition filed in this case each
listed an address for petitioner in Rochester, New Hampshire.
Shortly before the hearing on respondent’s motion, petitioner
submitted documents to the Court which listed an address for
petitioner of Clarksburg, West Virginia, and indicated that the
New Hampshire address was that of petitioner’s nephew.
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Last modified: May 25, 2011