-3- Accordingly, each matter in the requests for admission was deemed admitted pursuant to Rule 90(c). Approximately 1 week after the matters of which respondent requested admission were deemed admitted pursuant to Rule 90(c), petitioners served on the Court an untimely response to respondent’s requests for admission. The Court ordered the deemed admissions withdrawn and ordered petitioners’ response to requests for admission be filed. The facts petitioners admitted in the response to requests for admission are conclusively established and are so found. See Rule 90(f). Unless otherwise indicated, all facts relate to the years in issue--2002 and 2003. At the time they filed the petition, petitioners resided in Portland, Oregon. I. Income (Self-Employment Tax) Edith Arnold was a realtor associated with Coldwell Banker, and Edward Arnold was an accountant and tax return preparer. Mrs. Arnold was the 100-percent owner of Edith M. Arnold, P.C. (EAPC). Mrs. Arnold operated EAPC as a vehicle for her real estate practice. Mrs. Arnold assigned to EAPC the payments she earned for her services as a realtor. EAPC has never paid Mrs. Arnold wages or a salary. EAPC has never withheld payroll taxes on the money it distributed to Mrs. Arnold. Mrs. Arnold had complete control over whether EAPC paid and/or reported wages to her. Mrs. Arnold used her own name, not EAPC and withoutPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007