- 6 -
petitioner can prove no set of facts in support of his claim
which would entitle him to relief. Conley v. Gibson, 355 U.S.
41, 45-46 (1957); Price v. Moody, 677 F.2d 676, 677 (8th Cir.
1982).
The determinations of the Commissioner in a notice of
deficiency are presumed correct, and the burden is on the
taxpayer to show that the determinations are incorrect. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).3 In
addition, any issue not raised in the pleadings is deemed
conceded. Rule 34(b)(4); Jarvis v. Commissioner, 78 T.C. 646,
658 n.19 (1982); Gordon v. Commissioner, 73 T.C. 736, 739 (1980).
Because petitioners failed to raise any justiciable facts or
issues in their petition, failed to file an amended petition, and
failed to appear for hearing, we grant respondent’s motion to
dismiss. See Klein v. Commissioner, 45 T.C. 308 (1965);
Goldsmith v. Commissioner, 31 T.C. 56 (1958); Weinstein v.
Commissioner, 29 T.C. 142 (1957).
Finally, we turn to the portion of respondent’s motion that
moves for a penalty pursuant to section 6673. Section 6673(a)(1)
authorizes the Tax Court to require a taxpayer to pay to the
3 Sec. 7491 does not apply in this case to place the burden
of proof on respondent because, among other reasons, the
examination was commenced prior to July 22, 1998. Further, the
burden of proof is irrelevant in this case because there are no
material facts in dispute. See Nis Family Trust v. Commissioner,
115 T.C. 523, 537-538 (2000); Corcoran v. Commissioner, T.C.
Memo. 2002-18, affd. 54 Fed. Appx. 254 (9th Cir. 2002).
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011