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and levy notices described above.
On November 14, 2000, petitioner filed with the Court a
petition for review of respondent's determination to proceed with
collection. The petition lists petitioner’s address as the
DalRich Village address in Richardson, Texas. The petition
includes allegations that petitioner is not liable for the
underlying taxes due to the expiration of the period of
limitations for assessment and collection. Respondent filed an
answer to the petition.
C. Respondent’s Motion for Partial Summary Judgment
On June 1, 2001, respondent filed a Motion for Partial
Summary Judgment asserting that petitioner received the notices
of deficiency for 1987 and 1989 through 1995 and, therefore, that
petitioner is precluded by statute from contesting his liability
for the underlying taxes for those years in this proceeding.
Respondent’s motion, which was supported by attached exhibits A
through J (the notices of deficiency issued to petitioner and
petitioner’s and Mr. Kotmair’s written responses thereto) was
duly served on petitioner’s counsel. On June 4, 2001, the Court
issued a Notice of Filing, directing petitioner to file an
objection, if any, to respondent’s motion by June 25, 2001.
On June 22, 2001, petitioner filed an objection to
respondent's motion citing Rule 121(e) and stating that
petitioner was unable to admit or deny the allegations in
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