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• The IRS has charged the Petitioner a penalty for filing
a ‘frivolous’ return without establishing the basis for
making such determination.
On April 6, 2005, respondent filed an answer to the second
amended petition in which he conceded petitioner did not have
cancellation of indebtedness income in the amount of $1,299 and
was not liable for the section 6662(a) penalty.
On November 17, 2005, respondent filed a motion for entry of
decision. In the motion, respondent stated petitioner’s income
tax deficiency was reduced to $8,071 to reflect the concessions
contained in the answer. On November 22, 2005, the Court ordered
petitioner to respond to the motion. On November 29, 2005,
petitioner filed his objection which asserted only tax protester
arguments.
Discussion
Rule 34(b)(4) requires a taxpayer’s petition to contain
clear and concise assignments of each and every error the
taxpayer alleges the Commissioner committed in determining the
deficiency or liability. Rule 34(b)(5) further requires the
petition to contain clear and concise statements of fact on which
the taxpayer bases the assignments of error. Jarvis v.
Commissioner, 78 T.C. 646, 658 (1982). If an issue is not
addressed by a clear and concise assignment of error, it is
deemed to be conceded. Rule 34(b)(4); Nis Family Trust v.
Commissioner, 115 T.C. 523, 536-537 (2000).
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Last modified: May 25, 2011