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sioner, 77 T.C. 334, 337 (1981). We conclude that there are no
genuine issues of material fact regarding the issues raised in
respondent’s motion.
With respect to respondent’s determinations that petitioner
has a deficiency in tax for each of the years at issue and that
he is liable for each of those years for an addition to tax under
section 6651(a)(1), on the record presented, we sustain those
determinations.5
5In petitioner’s response, petitioner does not dispute
respondent’s determinations that he has deficiencies in tax for
the years at issue. In fact, petitioner admits in that response
that “There clearly are monies due and owing the IRS which the
petitioner admits to and wants to settle.”
Petitioner’s response, however, does not address the balance
of the issues presented in respondent’s motion. To illustrate,
petitioner’s response states in part:
The respondent has filed a motion for summary judgment
based upon lack of response and stated allegations and
to this end I (we) request that you consider mitigating
circumstances, as follows:
1. Petitioner does not have funds to hire legal
counsel needed to prepare briefs and re-
sponses to motions.
2. Petitioner [sic] records were destroyed in a
flood [sic] August 22, 2002, at a warehouse
facility in Glenview, Illinois.
3. Petitioner sustained a disabling injury re-
sulting in two (2) surgeries to his left foot
with continuing care through Mayo Clinic
Rochester, Minnesota.
4. Petitioner requests the court to consider the
six (6) year delay during which the IRS did
not assess outstanding taxes.
5. In excess of 80% of amounts due and owing IRS
are accrued interest and penalties resulting
(continued...)
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