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In this case, petitioner’s response to respondent’s
motion for summary judgment does not deny respondent’s
proof, set forth in the declaration of respondent’s trial
attorney, and the exhibits attached thereto, that
petitioner had received, and is subject to tax on, the
income underlying respondent's determination of the tax
deficiencies and additions to tax for 2000 and 2001.
Petitioner’s response does not address the notices of
deficiency issued to him. Instead, he continues to advance
his position that “the United States Department of Justice,
the United States Department of Defense, the United States
Postal Service and Internal Revenue Service are actively
involved in unprecedented corruptions and criminality” and
other extraneous matters involving the garnishment of his
wages for child support.
By failing to assign any error to the notices of
deficiency, including the additions to tax determined
therein, petitioner is deemed to have conceded the
deficiencies and additions to tax, and respondent is
relieved of the burden of production under section
7491(c) to produce evidence that the additions to tax
determined for 2000 and 2001 are appropriate. See Funk
v. Commissioner, 123 T.C. 213, 217-218 (2004); Swain v.
Commissioner, 118 T.C. 358, 363-365 (2002). Accordingly,
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