David R. and Darlene Funk - Page 5




                                        - 5 -                                         
               When respondent filed his motion to dismiss, on November 2,            
          2000, the Court, in an Order dated November 2, 2000:                        
                    ORDERED that the petitioners shall on or before                   
               December 18, 2000, file with the Court an amended                      
               petition in which they set forth with specificity each                 
               error they allege was made by the respondent in the                    
               determination of the deficiency and separate statements                
               of every fact upon which petitioners base the                          
               assignment of each error.                                              
               On December 19, 2000, petitioners filed an Amended Petition            
          in which petitioners alleged, inter alia:                                   
               5.  The determination of the tax set forth in the said                 
               notice of deficiency (or liability), and the                           
               deficiency itself, is based upon the following                         
               errors:                                                                
                    (a) Respondent errored in that respondent, as per                 
               the USC Title 26 sec. 1313(a), does not have authority                 
               to make a “determination.”                                             
                    (b) Respondent errored in that the “deficiency”                   
               claimed by respondent, is not in compliance with USC                   
               Title 26 sec. 6211(a) and USC Title 26 sec. 6212(a), in                
               that respondent failed to identify the statute, under                  
               USC Title 26, Subtitle A or B, that was relied on to                   
               claim a deficiency.                                                    
                    (c) Respondent errored as to a claim that                         
               petitioner has a deficiency (tax liability), as                        
               respondent has failed to providence (sic) facts or                     
               evidence, as per USC Title 26, Regulation 301.6203-1,                  
               of a statutory procedurally correct assessment to                      
               support respondents claim.                                             
                    (d) Respondent errored in that respondent has                     
               failed to provide a competent witness to support any                   
               claimed unreported or under reported income.                           











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