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September 13, 2006, afforded petitioner a final opportunity to
respond to respondent’s objection to petitioner’s motion to
withdraw deemed admissions. An untimely response from petitioner
failed to set forth any sufficient substantive basis for relief
from the deemed admissions, although it was filed for the record.
Discussion
I. Petitioner’s Motion for Relief From Deemed Admissions
Rule 90(a) permits a party to serve a written request for
admission of relevant and unprivileged matter upon the other
party. Each matter contained in such request is deemed admitted
unless the served party responds within 30 days after service or
within such shorter or longer time as the Court may allow. Rule
90(c). Any fact deemed admitted under Rule 90(c) is conclusively
established. Rule 90(f). The Court may permit withdrawal or
modification of an admission if the “presentation of the merits
of the case will be subserved thereby,” and such withdrawal or
modification will not prejudice the party who obtained the
admission. Rule 90(f).
A party will be prejudiced by the withdrawal of deemed
admissions if “he has relied on them and will suffer delay, added
expense, and additional effort because of the withdrawal.”
Morrison v. Commissioner, 81 T.C. 644, 649 (1983). Furthermore,
the Court should not “lightly weigh the burdens of establishing
admissions” on parties that properly use Rule 90 to “advance
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