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IRC Sec. 6212(a), in General, states--If the
Secretary determines that there is a deficiency in
respect of any tax imposed by subtitles A or B or
chapter 41, 42, 43, or 44 he is authorized to send
notice of such deficiency to the taxpayer by certified
mail or registered mail.
The petitioner interprets both of these sections
to mean, the respondent will identify the IRC section
that was relied on to “determine” the “deficiency.”
For a tax to be imposed under subtitle A or B, the
respondent must identify the section relied on.
Neither the respondent, and/or the District Director
who rubber stamped her signature to the Notice of
Deficiency, have identified the IRC section, under USC
Title 26, Subtitle A or B, that was relied on to claim
a tax due (liability). If respondent can not identify
any section under subtitle A or B, then respondents
determination and deficiency is based on fraud.
Discussion
Rule 34(b)(4) provides that a petition filed in this Court
shall contain:
(4) 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 or liability. The assignments of error
shall include issues in respect of which the burden of
proof is on the Commissioner. Any issue not raised in
the assignments of error shall be deemed to be
conceded. Each assignment of error shall be separately
lettered.
The petition and amended petition filed in this case do not
conform with the provisions of Rule 34(b)(4) and (5). There is
no assignment of error or allegation of fact to establish any
justiciable claim. The petition and amended petition contains
little more than unintelligible gobbledygook.
We perceive no need to refute these arguments with
somber reasoning and copious citation of precedent; to
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Last modified: May 25, 2011