Colorado Mufflers Unlimited, Inc. - Page 9




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               ! Petitioner and the workers believed themselves to be                 
          entering into an employment relationship.  They represented to              
          others that an employment relationship existed.                             
               We issued a notice setting case for trial to petitioner.               
          The notice advised petitioner that a trial would be held during             
          the Denver, Colorado, trial session of this Court beginning on              
          April 17, 2006.  Included with the notice was our standing                  
          pretrial order, which set forth in considerable detail the                  
          requirements imposed on each party for adequate trial                       
          preparation.  Petitioner did not comply with the standing                   
          pretrial order in that petitioner did not cooperate with                    
          respondent in pretrial preparation, and petitioner did not                  
          exchange trial exhibits with respondent.  Moreover, petitioner              
          did not produce information and documents in response to                    
          respondent’s discovery requests.  However, petitioner did file a            
          pretrial memorandum that was filled with arguments that can                 
          fairly be characterized as frivolous and groundless.                        
                                       OPINION                                        
          I.   Relief From Deemed Admissions                                          
               Generally, a fact that is deemed admitted under Rule 90 is             
          conclusively established.  Rule 90(f); see also Sarchapone v.               
          Commissioner, T.C. Memo. 1983-446.  Rule 90(f) provides, however,           
          that the Court, on motion, may permit an admission to be                    
          withdrawn or modified if (1) the withdrawal or modification would           







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