- 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. See
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011