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Commissioner, 90 T.C. 753, 754 (1988). The moving party bears
the burden of proving that there is no genuine issue of material
fact. Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985);
Jacklin v. Commissioner, 79 T.C. 340, 344 (1982). No genuine
issues of material fact preclude us from deciding this matter.
Rule 121(b). We conclude that respondent is entitled to summary
judgment.
B. Analysis
Petitioner does not challenge the existence or amount of his
underlying tax liabilities for the years in issue. Where the
taxpayer’s underlying tax liability is not at issue, we review
the Commissioner's administrative determination for abuse of
discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza
v. Commissioner, 114 T.C. 176, 181-182 (2000).
1. Assessment Records
Petitioner contends that the Appeals officer who conducted
the hearing failed to properly verify that the IRS met the
requirements of any applicable law or administrative procedure as
required by section 6330(c)(1), section 301.6320-1T(e)(1),
Temporary Proced. & Admin. Regs., 64 Fed. Reg. 3402 (Jan. 22,
1999), and section 301.6330-1T(e)(1), Temporary Proced. & Admin.
Regs., 64 Fed. Reg. 3411 (Jan. 22, 1999). Specifically,
petitioner argues that the Appeals officer improperly relied on a
Form 4340 to verify that the taxes in question were assessed.
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