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Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended and in effect for
2001, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
Respondent concedes the section 6651(a)(2) addition to tax
of $1,199.58, and we accept that concession. Petitioner’s
principal defense to the deficiency and the remaining additions
to tax is that the Court lacks jurisdiction to hear this case.
If we should decide that issue adversely to him, petitioner’s
fallback position is that no “presumption of correctness”
attaches to respondent’s determinations. Petitioner also
disputes the remaining additions to tax.
Background
This case was called from the calendar of the Court at the
commencement of the Court’s trial session beginning at 10 a.m. on
December 12, 2005, in the Casey U.S. Courthouse, 515 Rusk Ave.,
Houston, Texas. It was set for trial at 2 p.m. on that day. At
the call of the calendar, we received and filed petitioner’s
motion to dismiss for lack of jurisdiction (the motion to
dismiss). The motion to dismiss consists of some 15 pages, and
it is supported by 10 exhibits, consisting of an additional 27
pages. At the start of the trial, we received respondent’s oral
objection to the motion to dismiss. We denied the motion to
dismiss, informing petitioner that we were doing so because we
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