- 4 - This case was scheduled for hearing on respondent's motion for December 11, 1995, in Los Angeles, California. Petitioner failed to appear for that hearing. The Court did receive a copy of a document purporting to be a "(2nd) SECOND CODICIL" wherein petitioner purportedly attempted to revoke "all signatures that appear on every Federal 1040 Form (Codicil) including, but not limited to, the 'original' 1040 Form and all subsequent 1040 Forms that bear the SS No. 551-74-8940 for all years inclusive." That document has not been filed, nor if filed would it have any bearing on this case. Discussion Rule 40 provides that a party may file a motion to dismiss for failure to state a claim upon which relief can be granted. We may grant such a motion when it appears beyond doubt that the party's adversary can prove no set of facts in support of a claim that would entitle him or her to relief. Conley v. Gibson, 355 U.S. 41, 45-46 (1957); Price v. Moody, 677 F.2d 676, 677 (8th Cir. 1982). Rule 34(b)(4) requires that a petition filed in this Court contain clear and concise assignments of each and every error that the taxpayer alleges to have been committed by the Commissioner in the determination of the deficiency and the additions to tax in dispute. Rule 34(b)(5) further requires that the petition contain clear and concise lettered statements of the facts on which the taxpayer bases the assignments of error. SeePage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011