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is authorized and required to make the inquiries, determinations,
and assessments of all taxes imposed by the Internal Revenue
Code. The notice of deficiency represents nothing more than an
attempt by respondent to recover revenue lost due to the
taxpayer's underpayment of Federal income tax. Traficant v.
Commissioner, 884 F.2d 258, 263 (6th Cir. 1989), affg. 89 T.C.
501 (1987); Ianniello v. Commissioner, supra at 179.
Petitioner's second motion to dismiss will be denied.
Respondent's Motion for Partial Summary Judgment
Lastly, we reach respondent's motion for partial summary
judgment on the basis that petitioner is collaterally estopped
from denying certain facts with respect to his conviction for
violation of the Travel Act and conspiracy to violate the Travel
Act, and that as a result of petitioner's conviction for
violation of section 7201 for the 1981 and 1982 tax years,
petitioner is collaterally estopped from denying that he
willfully attempted to evade Federal income taxes for those
years.
The disposition of a motion for summary judgment under Rule
121(b) is controlled by the following principles: (a) The moving
party must show the absence of dispute as to any material fact
and that a decision may be rendered as a matter of law; (b) the
factual materials and the inferences to be drawn from them must
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