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On October 17, 2005, this Court calendared respondent’s
motion to dismiss for hearing at the Court’s Los Angeles,
California, trial session beginning December 5, 2005. When this
case was called from the calendar at the trial session, there was
no appearance by or on behalf of petitioner.
Rule 331(b)(4) provides that a petition filed in this Court
shall contain “Clear and concise assignments of each and every
error which the petitioner alleges to have been committed in the
notice of determination.” Rule 331(b)(5) further provides that
the petition shall contain “Clear and concise lettered statements
of the facts on which the petitioner bases each assignment of
error.”
Pursuant to Rule 123(b), this Court may dismiss a case at
any time and enter a decision against a taxpayer for failure to
properly prosecute or to comply with the Court’s Rules. See
Goza v. Commissioner, 114 T.C. 176 (2000); Stephens v.
Commissioner, T.C. Memo. 2005-183. Rule 40 provides that a party
may file a motion to dismiss for failure to state a claim upon
which relief can be granted.
It appears that petitioner disagrees with respondent’s
determinations that it is appropriate to levy on petitioner’s
property and to file a notice of Federal tax lien to collect
petitioner’s tax and penalty liabilities. The petition and the
amended petition, however, lack a clear and concise statement of
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Last modified: May 25, 2011