Opinion
453-17
06-10-2021
Gregory J. Podlucky & Karla S. Podlucky, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER TO SHOW CAUSE
Albert G. Lauber Judge
This case is calendared on the Court's October 4, 2021, Los Angeles, California, trial session, to be conducted remotely via Zoomgov. On June 8, 2021, respondent filed, at docket entry #180, a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f). Respondent appended to the Motion a proposed Stipulation of Facts with attached exhibits. He also filed, at docket entry #182, a proposed Supplemental Stipulation with additional exhibits. Respondent requests that petitioners show cause why the facts and evidence set forth in the proposed Stipulations, marked "Exhibits A and B," should not be accepted as established for purposes of this case.
In consideration of the foregoing, it is
ORDERED that respondent's Motion for Order to Show Cause is granted. Petitioners shall file with the Court, on or before July 12, 2021, a response in compliance with the provisions of Tax Court Rule 91(f), with proof of service of a copy thereof on respondent's counsel, showing why the facts and evidence set forth in respondent's Stipulations should not be deemed accepted as established for purposes of this case. If no response is filed within the period specified above with respect to any matter or portion thereof, or if the response is evasive or not fairly directed to the proposed Stipulations or a portion thereof, that matter or portion thereof will be deemed stipulated for the purpose of the pending case, and an order will be entered accordingly pursuant to Tax Court Rule 91(f).
To date petitioners have advanced numerous frivolous contentions. We warn petitioners that, under I.R.C. § 6673(a)(1), they risk a significant penalty if they advance frivolous positions in their response to this Order.