Kim H. Barnes - Page 3

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               On January 27, 2006, respondent issued petitioner a notice             
          of deficiency for 2002.  Respondent disallowed petitioner’s                 
          claimed itemized deductions for the charitable contributions and            
          the unreimbursed employee expenses.2  On the basis of the                   
          disallowance, respondent determined a deficiency in petitioner’s            
          2002 Federal income tax of $1,953.                                          
               In response to the notice of deficiency, petitioner filed a            
          petition with this Court on May 1, 2006.  Contrary to the                   
          requirements of Rule 34(b)(4), the petition did not contain clear           
          and concise statements of each and every error which petitioner             
          alleged to have been committed by respondent in the determination           
          of the deficiency.  On May 16, 2006, respondent filed a motion to           
          dismiss for failure to state a claim upon which relief can be               
          granted.  On May 19, 2006, the Court ordered petitioner to file             
          an amended petition setting forth with specificity each error               
          petitioner alleged respondent made in the determination of the              
          deficiency.  On July 10, 2006, petitioner filed a 132-page                  
          amended petition which consisted mainly of allegations of                   
          conspiracy by government agencies and third parties not related             
          to this suit.                                                               
               On August 16, 2006, the Court heard arguments on                       
          respondent’s motion to dismiss for failure to state a claim.                

               2  Respondent also increased petitioner’s child tax credit             
          from $513 to $600 but reduced the additional child tax credit               
          from $87 to zero.  Petitioner has not disputed this change.                 

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