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Respondent filed a motion to dismiss the case for failure to
state a claim upon which relief can be granted and to impose a
penalty under section 6673. The motion was calendared for a
hearing at a September 11, 2006, session of the Court in Denver,
Colorado. Petitioner failed to appear when the case was called.
Rule 34(b)(4) requires that a petition filed in this Court
contain clear and concise assignments of each and every error
that the petitioning taxpayer alleges to have been committed by
the Commissioner in the determination of any deficiency, addition
to tax, or penalty 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. See 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. See
Rule 34(b)(4); Funk v. Commissioner, supra at 215. 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. See Rule 123(a); Meeker v.
Commissioner, T.C. Memo. 2005-146; Ward v. Commissioner, T.C.
Memo. 2002-147. The Court also may dismiss a case and enter a
decision against a taxpayer for the failure properly to prosecute
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Last modified: May 25, 2011