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penalty, addition to tax, or additional amount imposed
by this title.
Section 7491(c) is effective with respect to court proceedings
arising in connection with examinations commencing after July 22,
1998. RRA 1998 sec. 3001(c)(1), 112 Stat. 727. There is no
dispute that the examination in the present case commenced after
July 22, 1998.
We agree with respondent that the petition and amended
petition fail to state a claim upon which relief can be granted.
Although it is evident that petitioner disagrees with
respondent’s determinations, the petition and amended petition
lack either a clear and concise statement of the errors allegedly
committed by respondent in the determination of the deficiency
and addition to tax or a statement of the facts on which
petitioner bases his assignments of error.5 The petition and
amended petition contain nothing more than frivolous rhetoric and
legalistic gibberish, as demonstrated by the summary of the
petition provided above.
5In an unreported income case, such as the present case, a
taxpayer can reasonably be expected to state facts tending to
show that the taxpayer was unemployed, earned a lower amount of
income, or otherwise did not receive the payments reported to
respondent by third-party payors. See Parker v. Commissioner,
117 F.3d 785, 787 (5th Cir. 1997); White v. Commissioner, T.C.
Memo. 1997-459. Further, where the Commissioner has determined
an addition to tax under sec. 6651(a)(1) (failure to file) a
taxpayer can reasonably be expected to state facts tending to
show that the taxpayer’s failure to file a tax return was
reasonable or statutorily excused.
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