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Discussion
The Court may grant judgment on the pleadings where the
pleadings do not raise a genuine issue of material fact and a
decision may be rendered as a matter of law. Rule 120(a); Nis
Family Trust v. Commissioner, 115 T.C. 523, 537 (2000). “A
judgment on the pleadings is a judgment based solely on the
allegations and information contained in the pleadings and not on
any outside matters. See Rule 120(a) and (b)”. Nis Family Trust
v. Commissioner, supra at 537.
Rule 34(b) provides in pertinent part that a petition with
respect to a notice of deficiency is to contain:
(4) Clear and concise assignments of each and
every error which the petitioner alleges to have been
committed by the Commissioner in the determination of
the deficiency * * * Any issue not raised in the as-
signments of error shall be deemed to be conceded.
* * *
(5) Clear and concise lettered statements of the
facts on which the petitioner bases the assignments of
error * * *
The petition in the instant case does not contain (1) a
clear and concise statement of the errors allegedly committed by
respondent in determining the deficiency in, and the accuracy-
related penalty under section 6662(a) on, petitioner’s tax for
his taxable year 2003 and (2) a clear and concise statement of
the facts that form the basis of petitioner’s assignment of
alleged error. We find that the petition does not comply with
the Tax Court Rules of Practice and Procedure as to the form and
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Last modified: November 10, 2007