-3-
6662; (6) whether petitioner is liable for the fraudulent failure
to file addition to tax under section 6651(f) for 2003, or
alternatively an addition to tax under section 6651(a)(1); (7)
whether petitioner is liable for additions to tax under section
6651(a)(1) for 2000, 2001, and 2002; and (8) whether petitioner
is liable for an addition tax under section 6654(a) for 2003.
FINDINGS OF FACT
Petitioner resided in Vacaville, California, at the time he
filed the petition. In his answer, respondent alleged the facts
on which he relied to support his determination of the
deficiencies, penalties, and additions to tax for the years at
issue. Petitioner did not file a reply to respondent’s answer.
On July 19, 2006, respondent filed a motion under Rule 37(c) for
an order that undenied allegations in the answer be deemed
admitted. In petitioner’s response to the motion, he refused to
respond to the affirmative allegations based on his assertion of
the Fifth Amendment privilege against self-incrimination.3 The
Court found this argument meritless. Petitioner did not respond
to the substance of the affirmative allegations. On September 1,
2006, the Court granted respondent’s motion and deemed admitted
the undenied affirmative allegations of fact contained in
3Petitioner attempted to use a generalized fear of self-
incrimination to avoid responding to respondent’s affirmative
allegations. “A taxpayer cannot base his failure either to
cooperate with the IRS or to produce records on a generalized
fear of self-incrimination.” Edelson v. Commissioner, 829 F.2d
828, 832 (9th Cir. 1987), affg. T.C. Memo. 1986-223.
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