- 4 -
shall contain “Clear and concise lettered statements of the facts
on which the petitioner bases the assignments of error, except
with respect to those assignments of error as to which the burden
of proof is on the Commissioner.” Any issue not raised in the
pleadings is deemed conceded. Rule 34(b)(4); Jarvis v.
Commissioner, 78 T.C. 646 (1982); Gordon v. Commissioner, 73 T.C.
736, 739 (1980). The Court may dismiss a case at any time and
enter a decision against a taxpayer for failure to comply with
the Court’s Rules. Rule 123; see Goza v. Commissioner, 114 T.C.
176 (2000); Klein v. Commissioner, 45 T.C. 308 (1965); Stephens
v. Commissioner, T.C. Memo. 2005-183; White v. Commissioner, T.C.
Memo. 1981-609.
The petition includes allegations that respondent failed to
demonstrate that petitioner is liable for Federal income taxes.
Petitioner claims that he is not liable for Federal income taxes
because the OMB control number, 1545-0074, on the Form 1040, U.S.
Individual Income Tax Return, for 2003 is invalid and does not
comply with the requirements of the Paperwork Reduction Act of
1980 (PRA), 44 U.S.C. secs. 3501-3520 (2000). None of
petitioner’s allegations states a claim on which relief may be
granted.
Claims that violation of the PRA excuses a taxpayer from
filing returns and/or paying taxes have been considered and
universally rejected as meritless by this and other courts. See,
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011