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We find the transposition error in the notice of deficiency
to be inconsequential and hold that the notice of deficiency is
valid. Consequently, we deny petitioner’s oral motion to dismiss
for lack of jurisdiction.
2. Respondent’s Motion To Strike Portions of the Petition
Pursuant to Rule 52, respondent moves to strike various
portions of the petition as frivolous, vague, and immaterial
allegations and assertions with no factual basis. Pages 2 and 3
of respondent’s motion identify the specific portions of the
petition which respondent seeks to strike. We need not detail
each specific statement sought to be stricken as petitioner was
properly served and is aware of respondent’s position.
Under Rule 52, this Court, upon timely motion by a party or
upon the Court’s own initiative at any time, may order stricken
from any pleading any insufficient claim or defense or any
redundant, immaterial, impertinent, frivolous, or scandalous
matter.
A motion to strike matter from a pleading will be granted
only if the moving party establishes (1) that the matter has no
possible bearing upon the subject matter of the litigation, and
(2) that prejudice will result to the moving party if the motion
is not granted. Estate of Jephson v. Commissioner, 81 T.C. 999,
1001 (1983).
A petition must contain (1) clear and concise assignments of
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Last modified: May 25, 2011