William W. Howard - Page 4

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          consider "new evidence" purportedly establishing that petitioner            
          is not liable for the underlying deficiencies for the years in              
          issue.  In particular, petitioner asserts that he instituted two            
          civil actions in Florida State court in June 1989 and December              
          1993 in which the State court recently ruled in his favor on                
          certain breach of contract claims related to his handling of the            
          Putman estate.  Petitioner contends that these holdings establish           
          that he did not have the criminal intent to embezzle funds from             
          the Putman estate.                                                          
               After filing an answer to the amended petition, respondent             
          filed a Motion for Summary Judgment.  Respondent maintains that             
          because petitioner received (and contested) a notice of                     
          deficiency for the years in issue, the question of petitioner's             
          liability for the underlying taxes cannot be raised in this                 
          proceeding.  Petitioner filed a response in opposition to                   
          respondent's motion.                                                        
               This matter was called for hearing at the Court's motions              
          session in Washington, D.C., on September 6, 2000.  Counsel for             
          respondent appeared at the hearing and presented argument in                
          support of respondent's motion.  Although no appearance was made            
          by or on behalf of petitioner at the hearing, petitioner did file           
          a Rule 50(c) statement with the Court.                                      
               Section 6331(a) provides that if any person liable to pay              

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