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to 1996, (6) the deficiencies were not supported by facts and
evidence, and (7) petitioner’s declaration was supported by facts
and evidence. Attached to the petition is petitioner’s
declaration of facts (the declaration), in which she declares,
among other things, that she is a native and citizen of the State
of California, that she has never been notified that she is
required to keep books and records and file returns, that no
assessments of tax, penalties, or interest have been made against
her for the years in question, and that she has no unreported
income for those years. Nothing in the declaration challenges
respondent’s explanations of his bases for determining the
deficiencies and penalties.
Before answering the petition, respondent moved to strike
from the petition all assignments of error other than that the
period of limitations had expired for 1996 (the motion to
strike). In support of the motion to strike, respondent argued
that petitioner had failed to challenge the correctness of
respondent’s determinations in the notice:
Instead, the petitioner relies on various frivolous and
immaterial arguments challenging the respondent’s
authority to make a determination under I.R.C. � 1313,
the absence of assessments, and the manner in which the
respondent made his determination. None of those
assignments of error relate directly to the
respondent’s determinations.
Petitioner objected to the motion to strike. In support of that
objection, however, she added little to the petition. She made
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