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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.
Where, as is the case here, the validity of the underlying
tax liability is not properly placed at issue, the Court will
review the determination for abuse of discretion. Sego v.
Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114
T.C. 176, 181-182 (2000).
Petitioner filed no response to respondent’s motion.
Petitioner indicated in the petition that he wishes “to pay
outstanding overdue taxes with the mercy of the court in the
terms that the court will reconsider the interest for the amount
owed.”4 As we understand petitioner’s position in the petition,
he concedes that he owes the unpaid liability for 1997 but is
asking the Court to abate some or all of the interest under
section 6404.5 The record does not establish that petitioner
4In the petition, petitioner further alleged that “the
company [that he worked for during the year at issue] was
responsible for any and all taxes other than FICA, Social
Security, etc.” We conclude that petitioner has abandoned
advancing the foregoing allegation. In any event, the record
does not establish that petitioner’s allegation is correct.
5Sec. 6404(e) was amended by Taxpayer Bill of Rights 2, Pub.
L. 104-168, sec. 301, 110 Stat. 1452, 1457 (1996), to permit the
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