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27 CFR is inapplicable to deficiency assessments herein.” The
petition neither contains a paragraph 5 nor alleges any facts on
which petitioner bases her position in this case.
Notwithstanding the failure of the petition to set forth any
assignment of error or supporting statements of fact, respondent
did not file a motion to dismiss petitioner’s petition for
failure to state a claim on which relief can be granted.
Respondent instead filed a pro forma answer, setting forth the
following denials:
3. Denies that respondent’s determination of a
deficiency and additions to tax is erroneous.
4. Denies.
5. Denies generally each and every allegation of the
petition not hereinbefore specifically admitted,
qualified or denied.
On November 21, 1996, the Court’s notice setting case for
trial at the Court’s April 28, 1997, Tampa, Florida, trial
session and standing pretrial order were served on petitioner.
Respondent timely submitted a trial memorandum. Respondent’s
trial memorandum asserts, notwithstanding petitioner’s failure to
file a tax return for 1992, that she filed returns for 1989
through 1991, reporting wage income of the same order of
magnitude for each of those years as the total wage income
reported by petitioner’s payers for 1992. Neither respondent’s
trial memorandum nor any other document filed or served on
petitioner by respondent in this case contains any reference to
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Last modified: May 25, 2011