- 3 - regarding the method whereby she was selected for audit, as well as the audit techniques utilized by respondent. Subsequent to the filing of respondent's motion, the Court noted that it reviewed the petition and agreed with respondent that the allegations therein were tax protester allegations that have been repeatedly rejected by this and other Courts. The petitioner was ordered to file an objection, if any, to respondent's motion or, alternatively, an amended petition that alleged adequate assignments of errors and statements of facts in support of those assignments of error as to the merits of respondent's determinations. Petitioner did not file an objection, an amended petition, or any other response. Under these premises, no useful purpose would be served by affording the parties further hearing in this matter. In her motion to dismiss, respondent contends that the petitioner fails to allege clear and concise assignments of error in respondent's deficiency determinations in violation of Rule 34(b)(4). Further, respondent contends that the petition fails to allege clear and concise lettered statements of fact on which petitioner bases the assignments of error, in violation of Rule 34(b)(5). A judgment on the pleadings is appropriate where petitioner raises no justiciable issues. See Abrams v. Commissioner, 82 T.C. 403, 408 (1984); Brayton v. Commissioner,Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011