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various organizations, including the General Accounting
Office, Office of the Inspector General of the Department
of the Army, Office of the Governor of the State of
Florida, Office of the Governor of the State of Texas,
the Federal Bureau of Investigation, and others, of the
injustice that he perceives took place when his wages were
garnished to pay child support.
Whatever else might be said of petitioner’s letter
response to respondent’s motion for summary judgment and
the documents attached thereto, we perceive no connection
between them and the deficiencies and additions to tax
determined by respondent in the subject notices of
deficiency. Nowhere in those documents does petitioner
address his tax liabilities for taxable years 2000 and 2001
or present any basis on which to conclude that respondent
erred in the determinations at issue in this case.
Neither petitioner's imperfect petition nor his
amended petition makes a clear and concise assignment of
any error which petitioner alleges was committed by the
Commissioner in the subject determinations of his tax for
2000 or 2001, as required by the Rules of this Court. See
Rule 34(b)(4). All Rule references are to the Tax Court
Rules of Practice and Procedure. Thus, petitioner makes no
justiciable claim in his pleadings. After the pleadings
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