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redetermined by the Court in a decision entered for his 1990 tax
year, and interest assessed thereon. Respondent has moved for
partial summary judgment on the grounds that petitioner has been
afforded the opportunity for an Appeals hearing, that the tax
deficiency and additions to tax are properly due, and that the
interest has been properly calculated. There are no genuine
issues of material fact to preclude us from deciding this
matter.2 We therefore decide the legal issues before us.
Background
At the time the petition was filed, petitioner resided in
West Palm Beach, Florida. For the sole purpose of deciding the
motion for partial summary judgment, we summarize the relevant
facts.3
On September 19, 1996, respondent issued a notice of
deficiency with regard to petitioner’s 1990 tax year. On October
2, 1996, petitioner filed a petition with this Court seeking a
redetermination of the tax deficiency and additions to tax
determined by respondent in the notice of deficiency (original
tax dispute). On February 6, 1998, petitioner moved the U.S.
Bankruptcy Court for the Southern District of Florida to reopen
his 1990 bankruptcy case to settle the dispute with the
2 For purposes of respondent’s motion, petitioner does not
dispute various factual allegations that are part of the record.
3 The summarized facts, however, are not findings of fact
for the instant case. See Rule 1(a); Fed. R. Civ. P. 52(a).
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