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genuine issue for trial. If the adverse party does not
so respond, then a decision, if appropriate, may be
entered against such party.
King v. Commissioner, 87 T.C. 1213, 1217 (1986). The moving
party, however, bears the burden of proving that there is no
genuine issue of material fact, and factual inferences will be
read in a manner most favorable to the adverse party. Dahlstrom
v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.
Commissioner, 79 T.C. 340, 344 (1982). As explained in detail
below, we shall grant respondent's motion.
I. Background
A. Notices Of Deficiency
1. 1987 and 1989
On September 11, 1991, respondent mailed to petitioner a
notice of deficiency determining a deficiency of $12,680 in
petitioner’s Federal income tax for 1987 and additions to tax
under sections 6651(a)(1) and 6653(a)(1)(A) and (B). Respondent
mailed the notice to petitioner at 13931 N. Central Exp. 318,
Dallas, Texas 75243-1099 (the N. Central address).
By letter dated October 30, 1991, petitioner wrote to
respondent acknowledging receipt of the above-described notice of
deficiency and citing the Uniform Commercial Code (UCC) for the
proposition that “the Notice of Deficiency, a presentment on your
behalf, is dishonored.” Petitioner failed to file a petition
with this Court challenging the notice of deficiency for 1987.
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