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petitioner from contesting the existence or amount of his tax
liabilities in proceedings before the Appeals Office or the
Court.6 Petitioner has not, in either the Appeals Office hearing
or in his Lien and Levy Action petition filed with the Court,
raised a spousal defense or challenged respondent's proposed levy
by offering a less intrusive means for collecting the taxes. See
sec. 6330(c)(2)(A). These issues are now deemed conceded. See
Rule 331(b)(4). In short, petitioner has failed to raise any
justiciable claim for relief.7
Based upon the record presented, we agree that respondent is
entitled to summary judgment in this case. Simply put, there is
no genuine issue as to any material fact, and a decision may be
rendered as a matter of law in respondent's favor.
5(...continued)
two civil actions in Florida State court constitutes “new
evidence” under any conceivable view of that phrase. In any
event, sec. 6330(c)(2)(B) precludes reconsideration in the
present proceeding of petitioner’s tax liabilities for 1987 and
1988.
6 Petitioner’s liability for deficiencies in income taxes
and additions to tax under secs. 6651(a)(1) and 6654 for the
taxable years 1987 and 1988 is established by the Court’s
decision entered on January 21, 1998, in docket No. 24572-95,
which decision became final on April 21, 1998. The doctrine of
res judicata precludes petitioner from relitigating that
liability. See, e.g., Krueger v. Commissioner, 48 T.C. 824, 829-
830 (1967).
7 As for petitioner’s professed concern about the welfare
of the heirs of the Putman estate, we refer petitioner to Howard
v. Commissioner, T.C. Memo. 1997-473 n.4.
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