James R. Downey - Page 10

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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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