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to tax of $1,227 and $240 under sections 6651(a)(1) and 6654(a),
respectively.
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
Court.
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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