Mark R. Halcott - Page 3

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          to tax of $1,227 and $240 under sections 6651(a)(1) and 6654(a),            
               On April 21, 2003, petitioner filed with the Court a                   
          petition containing 12 pages of tax-protester arguments.  On June           
          6, 2003, respondent filed a motion to dismiss for failure to                
          state a claim upon which relief can be granted.  The Court                  
          ordered petitioner to file an amended petition in which                     
          petitioner sets forth “with specificity each error petitioner               
          alleges was made by the respondent in the determination of the              
          deficiency and additions to tax, and separate statements of every           
          fact upon which petitioner bases the assignment of each error.”             
          The Court also ordered the case calendared for a hearing on                 
          respondent’s motion at the July 30, 2003, Motions Session of the            
               On June 27, 2003, petitioner filed with the Court an amended           
          petition which contained, for the most part, tax-protester                  
          arguments.  After the hearing, at which petitioner did not                  
          appear, the Court ordered:  (1) Respondent’s motion be denied;              
          (2) all statements and allegations set forth in the amended                 
          petition be stricken, with the exception of two paragraphs; and             
          (3) any issue that was not raised by the excepted two paragraphs            
          be deemed conceded pursuant to Rule 34.                                     

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