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assertions, and legalistic gibberish. Further, petitioners did
not file a proper second amended petition as directed by the
Court in its order dated July 27, 1995.
It would be wasteful to further elaborate on or evaluate
petitioner's contentions in this opinion. "[T]o do so might
suggest that these arguments have some colorable merit." Crain
v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984), affg. per
curiam an unreported Order of this Court. Petitioner is referred
to respondent's motion to dismiss for citations to cases which
have already adequately addressed petitioner's contentions.
Petitioner has failed to state a claim upon which relief can
be granted. Accordingly, so much of respondent's motion as moves
to dismiss with respect to the amount of the deficiencies and
additions under sections 6651(a) and 6654 should be granted. See
Scherping v. Commissioner, 747 F.2d 478 (8th Cir. 1984).
We note that respondent has determined an addition to tax
for fraudulent failure to file an income tax return for the year
1993 and in her motion requests that the Court find that there is
due from petitioner an addition to tax under section 6651(f).2
Rule 34(b)(5) relieves petitioner from reciting facts underlying
2Sec. 7741(a) of the Omnibus Budget Reconciliation Act of
1989 (OBRA), Pub. L. 101-239, 103 Stat. 2106, 2404-2405, added
subsec. (f) to sec. 6651 effective in cases of failure to file
returns the due date for which (determined without regard to
extensions) is after December 31, 1989.
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