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By statutory notice, dated March 6, 1995, respondent
determined a deficiency in petitioner's Federal income tax for
tax year 1986 of $13,147 and additions to tax under sections
6651(a)(1) and 6654 in the amounts of $3,287 and $635,
respectively.
Petitioner, Eugene C. Joseph, Sr., resided in Sunrise,
Florida, on March 15, 1995, the date the petition was filed. In
his petition, petitioner asserted, among other things, that the
statute of limitations was a bar to assessment and collection of
the tax and additions determined by respondent for taxable year
1986. Respondent answered the petition on June 23, 1996,
asserting, among other things, that respondent's determination
was not barred by the statute of limitations. On January 10,
1996, petitioner filed a motion objecting to respondent's motion
for partial summary judgment.
The sole issue presented for summary adjudication is whether
the statute of limitations for the taxable year ended December
31, 1986, had expired at the time that respondent mailed the
notice of deficiency to petitioner. We hold that it did not.
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Florida Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues in
controversy "if the pleadings, answers to interrogatories,
depositions, admissions, and any other acceptable materials,
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