- 8 - 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...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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