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We are satisfied that there is no genuine issue as to any
material fact and that a decision may be rendered as a matter of
law. As explained in detail below, we shall grant respondent’s
motion for summary judgment, although we shall deny respondent’s
request for the imposition of a penalty under section 6673(a).
Background
On June 18, 1999, respondent issued a notice of deficiency
to petitioners determining a deficiency of $9,817 in their
Federal income tax for 1997 and an accuracy-related penalty in
the amount of $496.40. On July 26, 1999, petitioners wrote a
letter to respondent that stated in pertinent part: “Before I
file, pay, or take action with respect to your ‘Notice’ I must
first establish whether or not it was sent pursuant to law,
whether or not it has the ‘force and effect of law’, and whether
you have any authority to send me such ‘Notice’ in the first
place.” Petitioners did not file a petition for redetermination
with the Court challenging the notice of deficiency.
On December 27, 1999, respondent mailed a letter to
petitioners informing them that their account for 1997 had been
changed to reflect assessments for the adjustments set forth in
the above-described notice of deficiency and the imposition of
statutory interest of $425.92, reduced by a credit for
withholding taxes of $7,335.18, leaving a balance due of
$3,404.94. The letter included a request that petitioners pay
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