John Erwin Hunter II and Alma Esteban Hunter - Page 5

                                         -5-                                          
               (3)  We think our position is consistent with the                      
               determination made under Arnett v. United States. (845 F               
               Supp 796 1994) Relative to White v. Commissioner. (T.C. Memo           
               1981-609)  Furthermore, we think that our Accounts                     
               Receivable can move our claim well past the 15 April 2005              
               Statute of Limitations under Klien v. Commissioner. (45 T.C.           
               308 1965)  Nor did we sign away our taxpayer rights under              
               Goldsmith v. Commissioner. (31 T.C. 56 1958)                           
               (4)  We did exhaust our administrative remedies in                     
               requesting refund of $1,593.91 taken from tax year 2004.  We           
               would very much appreciate receiving the amount in question.           
               Along with the $768.99 taken for tax year 2000-2001.  As               
               this issue is a matter of prior judgment.                              
               (5)  WHEREFORE, we pray that the court affirm or grant our             
               notice of objection.                                                   
                                     Discussion                                       
               Rule 34(b)(4) requires that a petition filed in this Court             
          contain clear and concise assignments of each and every error               
          that the petitioning taxpayer alleges to have been committed by             
          the Commissioner in the determination of any deficiency, addition           
          to tax, or penalty in dispute.  Rule 34(b)(5) further requires              
          that the petition contain clear and concise lettered statements             
          of the facts on which the taxpayer bases the assignments of                 
          error.  See Funk v. Commissioner, 123 T.C. 213, 215 (2004);                 
          Jarvis v. Commissioner, 78 T.C. 646, 658 (1982); Meeker v.                  
          Commissioner, T.C. Memo. 2005-146; Stearman v. Commissioner, T.C.           
          Memo. 2005-39.  Any issue not raised in the pleadings is deemed             
          conceded.  See Rule 34(b)(4); Funk v. Commissioner, supra; Jarvis           
          v. Commissioner, supra at 658 n.19; Gordon v. Commissioner, 73              
          T.C. 736, 739 (1980); Meeker v. Commissioner, supra; Stearman v.            





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