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III. Notice of Deficiency and Income Tax Notices of Determination
Rule 34(b)(4) requires that a petition filed in this Court
shall contain clear and concise assignments of each and every
error that the taxpayer alleges to have been committed by the
Commissioner in the determination of the deficiency and the
additions to tax or penalties in dispute. Rule 34(b)(5) further
requires that the petition shall contain clear and concise
lettered statements of the facts on which the taxpayer bases the
assignments of error. Funk v. Commissioner, 123 T.C. 213, 215
(2004); Jarvis v. Commissioner, 78 T.C. 646, 658 (1982); Stearman
v. Commissioner, T.C. Memo. 2005-39. Any issue not raised in the
pleadings is deemed to be conceded. 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); Stearman v.
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 such party in default, either on the motion
of another party or on the initiative of the Court. Rule 123(a);
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. Rule 123(b); Stearman v.
Commissioner, supra; Ward v. Commissioner, supra.
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Last modified: May 25, 2011