John J. Green - Page 6

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               * * * the Secretary has no authority to assess a different             
               figure than the “$0.00" which petitioner assessed himself as           
               owing for 1996 subtitle A taxes, the Secretary had no                  
               authority to determine that there was a deficiency in                  
               respect of subtitle A taxes, pursuant to �6212.  Therefore,            
               the “notice of deficiency” was a legal nullity for that                
               reason, as well as because there is no evidence in the                 
               record to establish that the person who sent the document on           
               behalf of the Secretary was delegated to do so by a                    
               delegation order published in the Federal Register as                  
               required by 5 USC �553 and 44 USC �1505.                               
                                     Discussion                                       
               Respondent contends that there is no dispute as to any                 
          material fact with respect to this collection action and that               
          respondent’s determination to proceed with collection of                    
          petitioner’s outstanding tax for 1996 should be sustained as a              
          matter of law.                                                              
               Summary judgment is intended to expedite litigation and                
          avoid unnecessary and expensive trials.  Fla. Peach Corp. v.                
          Commissioner, 90 T.C. 678, 681 (1988).  The Court may grant                 
          summary judgment when there is no genuine issue of material fact            
          and a decision may be rendered as matter of law.  Rule 121(b);              
          Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.            
          17 F.3d 965 (7th Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753,           
          754 (1988).  We conclude that there are no genuine issues of                
          material fact regarding the questions raised in respondent’s                
          motion, and a decision may be rendered as a matter of law.                  
               When, as is the case here, the taxpayer received a notice of           
          deficiency and did not petition the Court, the validity of the              






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