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no objection and, as a result, the Court granted the
Commissioner’s motion to dismiss.
In the case of the petition at docket No. 5762-02L,
the Court entered an order directing petitioner to file
a proper “amended petition for lien or levy action under
Code section 6320(c) or 6330(d)” and to pay the filing fee.
Petitioner paid the filing fee, but he never filed an
amended petition. The Court extended the time for filing
the amended petition in four subsequent orders and finally
dismissed the case for lack of jurisdiction when it
received no amended petition.
The instant case is presently before the Court to
decide respondent’s motion for summary judgment. In that
motion, as mentioned above, respondent concedes that
petitioner is not liable for the addition to tax under
section 6651(a)(2) for failure to pay the tax shown on a
return because petitioner did not file a return for 2000
or 2001 and respondent did not prepare a return for
petitioner pursuant to section 6020(b). Accordingly,
respondent’s motion is deemed to be a motion for partial
summary judgment.
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Last modified: May 25, 2011