Barry L. Morris - Page 3

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          income tax returns for the 1999, 2000, 2001, and 2002 taxable               
          years.  Respondent issued notices of deficiency on May 6, 2005.             
          Petitioner then filed a timely petition with this Court.  At the            
          time he filed his petition, petitioner resided in Hayward,                  
          California.  A trial was held on May 22-23, 2007, in San                    
          Francisco, California.                                                      
               Before proceeding, it is noteworthy that Mr. Morris is an              
          experienced attorney specializing in criminal law.  This case was           
          initially set for trial in August 2006.  At petitioner’s request,           
          he was granted two continuances.  The second continuance was                
          granted in March 2007 over respondent’s objection.                          
               Despite the additional time he was granted and his                     
          representations to the Court that if the continuances were                  
          granted he would promptly find and provide respondent with                  
          relevant documents demonstrating his entitlement to additional              
          deductions, petitioner failed to do so.  To make matters worse,             
          petitioner violated the Court’s standing pretrial order by                  
          providing respondent with documents less than the required 14               
          days before trial.  He also showed up for trial without records             
          pertaining to 3 of the 4 taxable years at issue on the basis that           
          his “computer wasn’t printing.”  The case was nevertheless tried,           
          although 3 of the 4 taxable years at issue had to be tried on the           
          following day in order to permit petitioner to finalize and print           

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