-6-
issue not raised in the pleadings is deemed to be conceded. See
Rule 34(b)(4); Funk v. Commissioner, supra. 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
or to comply with the Rules of this Court. See Rule 123(b);
Meeker v. Commissioner, supra; 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; Meeker v. Commissioner, supra.
Petitioner has failed to present the Court with a petition
containing clear and concise assignments of error that petitioner
alleges the Commissioner has committed in the determination of
the deficiency or the additions related thereto. Petitioner has
likewise failed to include in his petition clear and concise
statements of the facts on which he bases his assignments of
error. Rather than making factual claims of error, petitioner
argues only frivolous conclusions. The petition neither conforms
to this Court’s Rules of Practice and Procedure nor states a
claim upon which relief can be based. Due to the absence from
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