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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withdrawn or modified if (1) the withdrawal or modification would
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