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to respondent undelivered.8 In addition, petitioner failed to
affirmatively deny that he actually received the notice of
deficiency for 1990 through 1992.
The record also shows that Mr. Kotmair wrote to respondent
and confirmed that petitioner actually received the notices of
deficiency for 1988 and 1993 through 1995. These notices were
mailed to petitioner at the DalRich Village address, the same
address used by petitioner when he filed the petition in this
case. Petitioner failed to affirmatively deny that he actually
received the notices of deficiency for 1988 and 1993 through
1995.
Petitioner failed to properly respond to respondent’s Motion
for Partial Summary Judgment. In short, petitioner failed to
allege specific facts showing that there is a genuine issue for
trial regarding his receipt of the disputed notices of
deficiency. Rule 121(d). In the absence of any allegation
denying receipt of the notices of deficiency for 1987 and 1989
through 1995, the record establishes that petitioner actually
received each of those notices. Therefore, consistent with
section 6330(c)(2)(B), petitioner is barred from contesting the
existence or amount of his tax liabilities for 1987 and 1989
8 The record also shows that by letters dated Feb. 17, 1995,
and May 26, 1995, Mr. Kotmair wrote to respondent, acknowledging
the 30-day letter for 1990 through 1992 and challenging
petitioner’s tax liabilities for those years on the ground that
petitioner is not a taxpayer who is subject to the Federal income
tax.
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