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The Petitioners find that there are no
implementing regulation for the deficiencies or the
assessments as required by Title 26 at [section]
7805(a);[3]
The Petitioners had no revenue taxable activity
that would come under the stamp tax liability;
* * * * * * *
Respondent has placed these Petitioners into an
"excise tax" category, in error, or mistake.
Respondent's Rule 40 Motion and Subsequent Developments
As indicated, on September 15, 1995, respondent filed a
Motion To Dismiss For Failure To State A Claim Upon Which Relief
Can Be Granted. Shortly thereafter, on September 18, 1995, the
Court issued an order calendaring respondent's motion for hearing
and also directing petitioners to file a proper amended petition
in accordance with the requirements of Rule 34. In particular,
the Court directed petitioners to file a proper amended petition
setting forth with specificity each error allegedly made by
respondent in the determination of the deficiencies and separate
statements of every fact upon which the assignments of error are
based.
3 Sec. 7805(a) provides as follows:
SEC. 7805. RULES AND REGULATIONS.
(a) Authorization.--Except where such authority is
expressly given by this title to any person other than
an officer or employee of the Treasury Department, the
Secretary shall prescribe all needful rules and
regulations for the enforcement of this title,
including all rules and regulations as may be necessary
by reason of any alteration of law in relation to
internal revenue.
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