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This Court has held on numerous occasions that it will not
consider issues which have not been pleaded. Foil v.
Commissioner, 92 T.C. 376, 418 (1989), affd. per curiam 920 F.2d
1196 (5th Cir. 1990); Markwardt v. Commissioner, 64 T.C. 989
(1975), and cases cited therein at 997. Whether an issue has
been properly raised depends upon whether the opposing party has
been given fair notice of the matter in controversy. Rule 31(a).
Rule 34 requires that the petition contain clear and concise
assignments of each and every error alleged and statements of
facts on which petitioner relies to sustain each assignment of
error. Rule 34(b)(4) and (5).
Paragraph 4 of the form petition (T.C. Form 2), filed by Mr.
Tijerina, states:
Taxpayers are taking exception to the $4,092.00
increase in tax and the penalty of $1,091.99. Taxpayer
has a good faith belief based on his related tax year
schedules that he does not owe the cited deficiencies
and penalties.
Other than contesting the full amount of the deficiency and
addition to tax, the above statement is the only allegation in
the petition.
We find that petitioners did not raise the issue of their
entitlement to business expense deductions in their petition
filed with the Court. Further, there are no other statements or
allegations in the petition which raise the issue of offsetting
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Last modified: May 25, 2011