Henry Nino - Page 5

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               b.) The respondent has no lawful evidence to                           
               substantiate its issuance of a statutory notice of                     
               deficiency in compliance to law as specified by the                    
               Secretary in Title 26 CRF part 601.103(c)(2) and the                   
               Federal Rules of Evidence as expressed in Court Rule                   
               143.                                                                   
               c.) The respondent has issued a non statutory Letter                   
               531(DO) to fraudulently induce the Petitioner to                       
               secure re-determination of a non existent Notice of                    
               Deficiency.                                                            
               d.) The respondent has not lawfully determined a legal                 
               assessment substantiating an issuance of a notice of                   
               deficiency in accordance to its administrative rules                   
               and regulations; it has chosen to issue a non statutory                
               notice of deficiency and waiver as this Letter 531 (DO)                
               purporting to be the respondent’s “90 day Letter”.                     
               Following the filing of petitioner’s amended petition,                 
          respondent filed a supplement to his motion to dismiss for                  
          failure to state a claim upon which relief can be granted.                  
          Respondent reiterated in his supplement that petitioner has still           
          failed to state a claim upon which relief can be granted.                   
          Petitioner has filed a response to respondent’s motion.                     
               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           




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