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tax liability cannot be raised in the hearing or in the Tax Court
proceeding. Respondent argues that petitioner effectively
conceded the Appeals officer’s determination that petitioner
received a notice of deficiency by failing to raise the issue in
the petition. Respondent also argues that petitioner has
conceded the issues that may be raised under section
6330(c)(2)(A), since he did not raise those issues in the
petition or at the hearing. Further, respondent contends that
the validity of the assessments has already been verified by a
Form 4340, Certificate of Assessments and Payments, which could
be relied on by an Appeals officer to satisfy his verification
function under section 6330(c)(1).
We shall grant a motion for summary judgment where the
pleadings and other materials show that there is no genuine issue
as to any material fact and that a decision may be rendered as a
matter of law. Sundstrand Corp. v. Commissioner, 98 T.C. 518,
520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). The burden is on
the moving party, respondent, to prove the nonexistence of a
genuine issue as to any material fact and that he is entitled to
judgment as a matter of law. FPL Group, Inc. & Subs. v.
Commissioner, 116 T.C. 73, 74-75 (2001); Naftel v. Commissioner,
85 T.C. 527, 529 (1985). In all cases, we must view the facts
and inferences therefrom in the light most favorable to the
nonmoving party, petitioner. Bond v. Commissioner, 100 T.C. 32,
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