Harry E. Mathews - Page 8

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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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