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notice of deficiency (notice)4 with respect to his taxable year
1999. In that notice, respondent determined that for 1999
petitioner had unreported wage income of $44,976, unreported
capital gain income of $6,344 from the disposition of stock,
unreported interest income of $66, and unreported dividend income
of $31. Respondent also determined in the notice that peti-
tioner’s filing status for 1999 was married filing separate. In
addition, respondent determined in the notice that petitioner is
liable for 1999 for the accuracy-related penalty under section
6662(a) because of (1) negligence or disregard of rules or
regulations or (2) a substantial understatement of tax.
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). We
conclude that there are no genuine issues of material fact
regarding the questions raised in respondent’s motion.
Petitioner does not point to any credible evidence with
respect to any factual issue relevant to ascertaining whether the
determinations in the notice are erroneous. We conclude that
petitioner has the burden of proving that those determinations
4The parties agree that the notice incorrectly indicated
that petitioner was in bankruptcy on the date respondent issued
that notice.
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Last modified: May 25, 2011