Gregory Meeker - Page 7

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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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