Opinion
23581-22
06-02-2023
KAREN VEERASWAMY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge.
This case is on the Court's June 12, 2023 trial calendar for Buffalo, New York. On April 28, 2023 respondent for an order to show cause under Rule 91(f) of the Court's Rules of Practice and Procedure. Petitioner filed a timely response. Rule 91 authorizes the Court to deem stipulated proposed facts to which the response "is evasive or not fairly directed to the proposed stipulation or portion thereof."
The Court's rulings:
Paragraph 1 is admitted by petitioner.
Paragraph 2 is objected to, but only because petitioner objects to the content of the notice of deficiency; she does not object to the authenticity or accuracy of the copy attached to the proposed stipulation. It is deemed admitted.
Paragraphs 3 and 4 are objected to on adequate grounds, i.e., "directly contradicts another copy of IRC 6020(b) certification." We construe this as a challenge to the authenticity of respondent's proposed copy in recognition of our rule that we don't resolve evidentiary challenges under Rule 91.
Paragraph 5 is admitted by petitioner.
Paragraph 6 has been withdrawn by respondent in a later filing.
Paragraph 7 is deemed admitted because petitioner admits in her objection that the statement is literally true.
Paragraph 8 is deemed admitted. Petitioner's objection that a copy of another court's records must be verified by that Court is untrue as a legal matter. She has provided no reason to doubt the authenticity of the copy.
Paragraph 9 is deemed admitted. Petitioner's objections to its admissibility are preserved but are not grounds for denying the authenticity or accuracy of the copy of the document referred to.
Paragraph 10 is deemed admitted. Petitioner's objection to its admissibility is preserved but is not a ground for denying the authenticity or accuracy of the copy of the document referred to.
Paragraph 11 is deemed admitted because petitioner does not state any reason to deny it. Paragraph 12 is objected to an adequate grounds; i.e., petitioner does not believe it to be true.
It is therefore
ORDERED that the Court's May 2, 2023 order to show cause is made absolute as to paragraphs 1, 2, 5, and 7-11 and those proposed stipulations are deemed admitted. It is also
ORDERED that the Court's May 2, 2023 order to show cause is discharged as to paragraphs 3, 4, 6, and 12 and those proposed stipulations are not deemed admitted.