- 3 - genuine issue for trial. If the adverse party does not so respond, then a decision, if appropriate, may be entered against such party. King v. Commissioner, 87 T.C. 1213, 1217 (1986). The moving party, however, bears the burden of proving that there is no genuine issue of material fact, and factual inferences will be read in a manner most favorable to the adverse party. Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v. Commissioner, 79 T.C. 340, 344 (1982). As explained in detail below, we shall grant respondent's motion. I. Background A. Notices Of Deficiency 1. 1987 and 1989 On September 11, 1991, respondent mailed to petitioner a notice of deficiency determining a deficiency of $12,680 in petitioner’s Federal income tax for 1987 and additions to tax under sections 6651(a)(1) and 6653(a)(1)(A) and (B). Respondent mailed the notice to petitioner at 13931 N. Central Exp. 318, Dallas, Texas 75243-1099 (the N. Central address). By letter dated October 30, 1991, petitioner wrote to respondent acknowledging receipt of the above-described notice of deficiency and citing the Uniform Commercial Code (UCC) for the proposition that “the Notice of Deficiency, a presentment on your behalf, is dishonored.” Petitioner failed to file a petition with this Court challenging the notice of deficiency for 1987.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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