- 13 - in Goza had received a notice of deficiency, yet failed to file a petition for redetermination with the Court. When the taxpayer subsequently attempted to use the Court's collection review procedure as a forum to assert frivolous and groundless constitutional arguments against the Federal income tax, the Court dismissed the petition for failure to state a claim upon which relief can be granted. Based upon our review of the record in this case, we hold that there is no dispute as to a material fact and that respondent is entitled to partial summary judgment as a matter of law. The record shows that petitioner wrote to respondent on October 30, 1991, and June 1, 1992, and acknowledged receiving the notices of deficiency for 1987 and 1989, respectively. Petitioner failed to affirmatively deny that he authored these letters. See Sego v. Commissioner, 114 T.C. 604 (2000). The record also shows that respondent mailed duplicate original notices of deficiency for 1990 through 1992 by certified mail to petitioner’s last known address, including the N. Central address, the Richardson Heights address, and the DalRich Village address.7 Although petitioner did not write to respondent and acknowledge receipt of the notice of deficiency for 1990 through 1992, respondent has no record that such notice was ever returned 7 In addition, a copy of the notice of deficiency was mailed to Mr. Kotmair.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011