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response to respondent's summary judgment motion. In these
circumstances, we conclude that petitioner has failed to set
forth any specific fact showing there is a genuine issue for
trial in regard to the income tax deficiencies and additions to
tax under section 6654.
The suggestion in the petition that petitioner was
"prevented" from providing financial information to refute
respondent's deficiency determination on Fifth Amendment grounds
does not alter our conclusion. The petition states:
Petitioner * * * has at various times offered to file 1040s
upon receipt of a proper grant of immunity. Without a grant
of immunity, Petitioner is prevented from submitting
financial information sufficient to refute the taxable
income determined by Respondent lest it be used against him
in a civil or criminal matter. Petitioner does not need
immunity because he believes he has committed a criminal act
-- quite the contrary. Petitioner's fear of providing the
information without immunity is real and substantial.
Petitioner recently was released after serving time in a
Federal prison for alleged income tax offences [sic]. At
his trial, a 1040, he had filed about 1980, was used by the
Government as an exhibit to the jury and was instrumental in
a jury conviction. * * *
In all of petitioner's subsequent filings in this case, most of
which were in response to efforts to obtain disclosure of
information from petitioner, there was no mention of immunity or
the Fifth Amendment privilege against compulsory self-
incrimination. Instead, petitioner took the position that
respondent lacked authority to proceed against him because of a
transfer of functions to the BATF or a lack of implementing
regulations. Likewise, at the hearing and recall of this case,
as well as in his response to respondent's motion for summary
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