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clear and concise lettered statements of the facts upon which the
taxpayer bases the assignments of error. Funk v. Commissioner,
123 T.C. 213, 215 (2004); Jarvis v. Commissioner, 78 T.C. 646,
658 (1982). We deem the parties to concede any issue, including
additions to tax, not raised in the pleadings. Rule 34(b)(4);
Funk v. Commissioner, supra at 215; Jarvis v. Commissioner, supra
at 658 n.19.
In his petition, petitioner did not contest any of the
income items attributed to him in the notice of deficiency or
contest the additions to tax, and he conceded in open Court that
he received wages during 2000. Petitioner only contested the
filing status used by respondent in the notice of deficiency to
compute petitioner’s Federal income tax liability for 2000 and
the failure of respondent to allow any deductions for “Family or
home/mortgage/property tax.”2 Petitioner has not raised any
issue on which respondent has the burden of proof. See Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933)
(Commissioner’s determinations in the notice of deficiency are
presumed correct; taxpayer bears the burden of proving them
2Respondent conceded during the pretrial conference that
petitioner was entitled to an itemized deduction for mortgage
interest of $11,413 in lieu of the standard deduction used in the
notice of deficiency. We shall require respondent to submit a
revised calculation of the income tax deficiency and additions to
tax and a proposed decision consistent with respondent’s
concession.
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Last modified: May 25, 2011