-6-
Commissioner, supra. Further, the failure of a party to plead or
otherwise proceed as provided in the Court’s Rules may be grounds
for the Court to hold the party in default, either on the motion
of another party or on the initiative of the Court. See Rule
123(a); Meeker v. Commissioner, supra; Stearman v. Commissioner,
supra; Ward v. Commissioner, T.C. Memo. 2002-147. The Court also
may dismiss a case and enter a decision against a taxpayer for
his failure properly to prosecute or to comply with the Rules of
this Court. See Rule 123(b); Meeker v. Commissioner, supra;
Stearman v. Commissioner, supra; Ward v. Commissioner, supra.
We agree with respondent that petitioners have failed to
state a claim upon which relief can be granted. See Funk v.
Commissioner, supra at 216-217; Meeker v. Commissioner, supra;
Stearman v. Commissioner, supra. Although they had ample
opportunities to do so, petitioners have still failed to present
the Court with a petition containing clear and concise
assignments of errors that petitioners allege respondent has
committed in the determination of the deficiency or the
associated penalty. Petitioners have likewise failed to include
in their petition clear and concise statements of the facts on
which petitioners base their assignments of error. Instead,
petitioners have included in their petitions and other filings
with the Court virtually incoherent arguments. The petition
neither conforms to this Court’s Rules of Practice and Procedure
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