Ruth R. Johnson-Straub - Page 7

                                        - 7 -                                         
          79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933).                
          Moreover, any issue not raised in the pleadings is deemed to be             
          conceded.  Rule 34(b)(4); Jarvis v. Commissioner, supra at 658              
          n.19; Gordon v. Commissioner, 73 T.C. 736, 739 (1980).                      
               The petition filed in this case does not satisfy the                   
          requirements of Rule 34(b)(4) and (5).  There is neither                    
          assignment of error nor allegation of fact in support of any                
          justiciable claim.  Rather, there is nothing other than                     
          petitioner's allegation that respondent has violated statutory              
          and constitutional standards by determining deficiencies in                 
          petitioner's income taxes based on petitioner's failure to report           
          wage and self-employment income, by issuing notices of                      
          deficiencies consistent with the deficiency procedures prescribed           
          by law, and by advising petitioner that she has the right to                
          contest respondent's determination in a prepayment forum; i.e.,             
          this Court.  Petitioner's allegation constitutes nothing other              
          than tax protester rhetoric and legalistic gibberish, as                    
          demonstrated by the passages from the petition and the Rule 50(c)           
          statement previously quoted.  See Abrams v. Commissioner, 82 T.C.           
          403 (1984); Rowlee v. Commissioner, 80 T.C. 1111 (1983); McCoy v.           
          Commissioner, 76 T.C. 1027 (1981), affd. 696 F.2d 1234 (9th Cir.            
               The Court's order dated January 31, 1996, provided                     
          petitioner with an opportunity to assign error and allege                   
          specific facts concerning her liability for the taxable years in            

Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011