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to decide the total amount of wages of each individual who the
Commissioner determined, or alleged in the answer, to be an
employee of the taxpayer.
II. Motion To Strike
Rule 290(a) provides:
(a) Applicability: The Rules of this Title XXVIII
set forth the provisions which apply to actions for
redetermination of employment status under Code Section
7436. Except as otherwise provided in this Title, the
other Rules of Practice and Procedure of the Court, to
the extent pertinent, are applicable to such actions
for redetermination.
Title XXVIII does not set forth specific rules regarding motions
to strike. See Rules 290-295. Accordingly, we apply Rule 52 and
the case law thereunder in determining whether to grant or deny
the motion to strike. See Liberty Ministries Intl. v.
Commissioner, T.C. Memo. 1984-260 (applying Rule 52, via Rule
210, in the context of an action for declaratory judgment).
Rule 52 provides that this Court, upon a timely motion of
the parties or on its own initiative, may strike from any
pleading any insufficient claim or defense or any redundant,
immaterial, impertinent, frivolous, or scandalous matter. Rule
52 was derived from rule 12(f), Federal Rules of Civil Procedure.
Estate of Jephson v. Commissioner, 81 T.C. 999, 1000 (1983);
Allen v. Commissioner, 71 T.C. 577, 579 (1979). Accordingly, the
principles enunciated by the Federal courts in the interpretation
and application of that provision are applicable here. Estate of
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