Gregory Stewart Malone and Pamela Joyce Malone - Page 5

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                  Under Rule 34(b)(4) and (5), a petition must contain "Clear                           
            and concise assignments of each and every error which the                                   
            petitioner alleges to have been committed by the Commissioner in                            
            the determination of the deficiency" and "Clear and concise                                 
            lettered statements of the facts on which petitioner bases the                              
            assignments of error".  Moreover, any issue not raised in the                               
            pleadings is deemed conceded.  Rule 34(b)(4); Jarvis v.                                     
            Commissioner, 78 T.C. 646 (1982); Gordon v. Commissioner, 73 T.C.                           
            736, 739 (1980).                                                                            
                  In general, determinations made by the Commissioner in a                              
            notice of deficiency are presumed to be correct, and the taxpayer                           
            bears the burden of proving that those determinations are                                   
            erroneous.  Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115                              
            (1933).2                                                                                    
                  The petition filed in this case does not satisfy the                                  
            requirements of Rule 34(b)(4) and (5).  There is neither                                    
            assignment of any error nor any allegation of fact in support of                            
            a justiciable claim.  Instead, petitioners' filings contain a                               
            hodgepodge of rhetoric, unsupported assertions, and legalistic                              

                  2The Internal Revenue Service Restructuring & Reform Act of                           
            1998 (RRA 1998), Pub. L. 105-206, sec. 3001(a), 112 Stat. 685,                              
            726-727, added sec. 7491, which shifts the burden of proof to the                           
            Secretary in certain circumstances.  Sec. 7491 is applicable,                               
            however, to "court proceedings arising in connection with                                   
            examinations commencing after the date of the enactment of this                             
            Act."  RRA 1998 sec. 3001(c), 112 Stat. 727.  The RRA 1998 was                              
            enacted on July 22, 1998, and, accordingly, sec. 7491 is                                    
            inapplicable to this case.                                                                  




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