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The Appeals officer relied on Form 4340, CERTIFICATE OF
ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS (Form 4340),
in making the statement in the notice of determination that
“Assessments were made”. The Appeals officer provided a copy of
that form to petitioner with the notice of determination. Form
4340 that respondent provided to petitioner set forth, inter
alia, petitioner’s name, the date of assessment, the character of
the liability assessed, the taxable period, and the amounts
assessed.
Discussion
A partial summary adjudication may be made that does not
dispose of all the issues in a case if it is shown, inter alia,
that there is no genuine issue of material fact with respect to
the question(s) on which partial summary adjudication is sought.
Rule 121(b);2 Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994). We conclude that
there is no genuine issue of material fact regarding the ques-
tions raised in petitioner’s motion and in respondent’s motion.
The validity of the underlying tax liability for 1996 is not
at issue in this case. Consequently, we shall apply an abuse-of-
discretion standard. Sego v. Commissioner, 114 T.C. 604, 610
2All Rule references are to the Tax Court Rules of Practice
and Procedure. Unless otherwise indicated, all section refer-
ences are to the Internal Revenue Code in effect at all relevant
times.
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Last modified: May 25, 2011