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determined section 49751 excise tax deficiencies and section 6651
additions to tax for failure to file excise tax returns for the
taxable years 1991, 1992, 1993, and 1994. About 6 months prior
to mailing the August notice, respondent issued a notice of
deficiency for petitioner's 1991 taxable year. The prior notice,
mailed on February 6, 1995 (February notice), contained a
determination of an income tax deficiency and accuracy-related
penalty under section 6662 for petitioner's 1991 tax year.
Petitioner questioned the validity of the August notice in his
petition filed in this case. The excise tax and income tax
deficiencies both arise from certain transactions involving
petitioner's pension plan; i.e., transfers deemed by respondent
to be taxable distributions of income to petitioner and to be
prohibited transactions to which an excise tax is applicable.2
Rule 121(b) provides that a motion for summary judgment
shall be granted if the pleadings show that there is no genuine
issue as to any material fact and that a decision may be rendered
as a matter of law.3 Naftel v. Commissioner, 85 T.C. 527, 529
(1985). The moving party bears the burden of proving that there
1 Section references are to the Internal Revenue Code as
amended and in effect for the period under consideration. Rule
references are to this Court's Rules of Practice and Procedure.
2 This case and the case petitioned from the February notice
have been consolidated for purposes of trial, briefing, and
opinion.
3 Petitioner, although given time to respond to respondent's
partial summary judgment motion, failed to do so.
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