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each and every error which the petitioner alleges to have been
committed by the Commissioner in the determination of the
deficiency, and (2) clear and concise lettered statements of the
facts on which petitioner bases the assignments of error. Rule
34(b)(4) and (5).
The portions of the petition which respondent seeks to
strike include various code sections, regulations, public laws, a
revenue ruling, and several cases from this Court and other
Federal courts. In addition, the petition includes petitioner’s
opinions, arguments, legal theories, and conclusions.
We have read the petition and find that the matter which
respondent seeks to strike from the petition has no possible
bearing upon the subject matter of the litigation. The
objectionable material does not contain assignments of errors or
statements of facts as required by the Rules. See Rule 34(b)(4)
and (5). The language used is immaterial and impertinent to a
properly pled petition.
Petitioner is not prejudiced in any way by striking this
language. With the language stricken, any justiciable assignment
of error or statement of fact on which petitioner relies remains
in the petition. Additionally, petitioner is free to raise legal
arguments, cite authority, and draw conclusions therefrom at the
proper time. Striking the matter from the petition is warranted
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Last modified: May 25, 2011