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denials in its pleading but must demonstrate with specific facts
that there is a genuine issue for trial. King v. Commissioner,
87 T.C. 1213, 1217 (1986); Shepherd v. Commissioner, T.C. Memo.
1997-555.
The facts, viewed in the light most favorable to petitioner,
are as follows. On February 7, 2000, respondent mailed
petitioner IRS Letter 1058, Final Notice-–Notice of Intent to
Levy and Notice of Your Right to a Hearing, relating to
petitioner’s unpaid income tax for 1993, consisting of $4,654.94
in tax and $4,095.74 in statutory additions, totaling $8,750.68.
Petitioner submitted timely IRS Form 12153, Request for a
Collection Due Process Hearing, with respect to that notice. In
the request, petitioner stated: “Taxpayer is going to submit an
offer in compromise. He has unfiled returns that are being
prepared. Once the returns are prepared an offer will be
prepared.” At the time, petitioner had not filed income tax
returns for the 1994 through 1999 tax years.
Respondent assigned petitioner’s case to an Appeals officer,
and a date was set for a hearing. Prior to the hearing,
petitioner filed income tax returns for the years 1994 through
1999. The returns reflected the following amounts due in taxes,
which were not paid:
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