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admitted by petitioner under Rule 90(c) establish that petitioner
is liable for a Federal income tax deficiency of $2,261.
Background
Petitioner resided in Kinder, Louisiana, at the time the
petition was filed.
Petitioner filed a Form 1040, U.S. Individual Income Tax
Return, for 1999, reporting as nontaxable a $7,000 individual
retirement account (IRA) distribution. On January 30, 2002,
respondent issued petitioner a notice of deficiency for 1999,
determining that the $7,000 IRA distribution is taxable and that
petitioner received an additional taxable IRA distribution of
$12,651. Petitioner filed a petition with the Court claiming
that an IRA inherited from a parent was not taxable, that the
Government owed him money related to a denied patent application,
and that he should not have to pay taxes because as a Louisiana
prison inmate, he cannot vote for President of the United States,
while inmates in Maine can.
On July 20, 2006, respondent filed with the Court requests
for admissions, which 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 admissions was deemed
admitted 30 days after the date of service. The following is a
summary of the matters petitioner is deemed to have admitted.
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Last modified: March 27, 2008