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Respondent filed the objection pursuant to the Court’s Notice of
Filing, which called for the filing of an objection by June 25,
2001. In the objection, respondent maintained that collateral
estoppel was inapplicable with respect to the substantive issues
in dispute because none of the issues in the prior case were
actually litigated by the parties and decided by the Court.
By Order dated June 27, 2001, the Court calendared
petitioner’s motion for summary judgment for hearing on August 8,
2001.
On July 18, 2001, in anticipation of filing a motion for an
award of costs, petitioner executed a Declaration In Support Of
Satisfaction Of The Net Worth Requirements. In the Declaration,
petitioner stated, in part, that “I fully participated in an
appeals office conference while the case was in a docketed
status.”4
On August 3, 2001, the parties filed a Stipulation of Agreed
Adjustments. In the stipulation, petitioner conceded the filing
status, standard deduction, and dependency exemption issues, and
respondent conceded the earned income credit issue. On the same
day, petitioner filed a motion to withdraw petitioner’s motion
4 Respondent contends that petitioner never participated in
an Appeals Office conference. We note that there is nothing in
the record to support petitioner’s statement; we note further
that in petitioner’s Reply, filed Jan. 14, 2002, see infra,
petitioner appears to admit that no Appeals Office conference
ever occurred.
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