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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). 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). 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);
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); Ward v. Commissioner, supra.
We agree with respondent that petitioner has failed to state
a claim upon which relief can be granted. See Funk v.
Commissioner, supra at 216-217. Furthermore, petitioner failed
to properly prosecute his case. Accordingly we shall dismiss
petitioner’s cases and enter decisions sustaining respondent’s
determinations. Rules 34(a), 123; Funk v. Commissioner, supra at
218.
Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay to the United States a penalty not to exceed
$25,000 if the taxpayer took frivolous or groundless positions in
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Last modified: May 25, 2011