- 39 -
address either the addition to tax or the accuracy-related
penalty.25 Thus, either because of petitioner’s failure to
assign error to these determinations in the petition, Rule
34(b)(4), or because petitioner has abandoned the issue on brief,
see Zidar v. Commissioner, T.C. Memo. 2001-200 (citing Bradley v.
Commissioner, 100 T.C. 367, 370 (1993)), we sustain respondent’s
determinations.
An Order and Decision will be entered denying respondent’s
oral motion to conform the pleadings to the proof, and decision
will be entered for respondent with respect to the deficiency,
addition to tax, and accuracy-related penalty, as set forth in
the notice of deficiency, and for petitioner with respect to the
increase in deficiency.
To reflect the foregoing,
An appropriate Order and
Decision will be entered.
25 The only statement petitioner makes on brief with respect
to these issues is to request a reduction in the deficiency and
“a corresponding reduction in interest and penalties assessed
thereon.”
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