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acceptable materials, together with the affidavits, if any, show
that there is no genuine issue as to any material fact and that a
decision may be rendered as a matter of law." Rule 121(b).
Grounds
The principal grounds for petitioner’s motion are that
respondent failed to suspend the period of limitations on
assessment and collection by timely sending notice of deficiency
and that the notice of deficiency upon which the petition is
based was sent after that period expired. Respondent objects on
alternative grounds: First, the period of limitations on
assessment and collection was suspended by respondent’s sending
notice of deficiency by mail to petitioner at petitioner’s last
known address before such period expired; second, even if
respondent failed to address such notice to petitioner at
petitioner’s last known address, respondent did timely mail such
notice to petitioner, who received actual notice of the contents
of that notice without prejudicial delay. Although respondent
argues that petitioner’s last known address presents a genuine
issue of fact, respondent also argues that petitioner’s last
known address is immaterial if we deny petitioner’s motion on
the basis that the period of limitations was suspended by
petitioner’s receipt of actual notice without prejudicial delay.
Respondent relies on such actual notice argument as grounds for
her motion. Petitioner does not argue that there is a genuine
issue as to any material fact that would preclude us from
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Last modified: May 25, 2011