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favor with respect to petitioner’s affirmative defense of the
statute of limitations.
Deficiencies
Respondent argues for summary adjudication in his favor with
respect to the deficiencies on the grounds that, because he
prevailed with respect to petitioner’s affirmative defense with
respect to 1996, no additional assignments of error remain with
respect to the deficiencies.
Each issue not addressed by a clear and concise assignment
of error in the petition is deemed to be conceded. Rule
34(b)(4); Nis Family Trust v. Commissioner, 115 T.C. 523, 538-539
(2000).1 We have struck from the petition all assignments of
error other than the assignment based on petitioner’s claim of an
affirmative defense for 1996, which we have rejected. Lacking
that defense, and with no other assignments of error (or any
averments tending to show error in respondent’s basis for the
deficiencies), petitioner is deemed to have conceded the
1 In Nis Family Trust v. Commissioner, 115 T.C. 523 (2000),
a consolidated case, the Commissioner moved under Rule 120(a) for
judgments on the pleadings with respect to the various
deficiencies in tax at issue. We disregarded meritless tax-
protester arguments made by the taxpayers in the amended
petitions and granted the Commissioner’s motion on the grounds
that the taxpayers had failed to make any legitimate challenges
to the deficiency determinations. We deemed the taxpayers to
have conceded the Commissioner’s adjustments under Rule 34(b)(4).
With respect to 1997 and 1998, respondent could, here, have made
a motion under Rule 120(a) for judgment on the pleadings. The
standards for granting such a motion are similar to those for
granting a motion for summary judgment. See Nis Family Trust v.
Commissioner, supra at 537.
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