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tioner’s response), petitioner contends that the following are
genuine issues of material fact: “Verification from the Secre-
tary was not obtained by appeals officer” and “No statutory
notice and demand was sent”.2 The record in this case estab-
lishes that the Appeals officer obtained verification from the
Secretary that the requirements of any applicable law or adminis-
trative procedure were met. The record further establishes that
respondent sent to petitioner a notice of balance due with
respect to petitioner’s unpaid liability for 1997, which, as
discussed below, constitutes a notice and demand for payment
under section 6303(a), Craig v. Commissioner, 119 T.C. 252, 262-
263 (2002). We conclude that there are no genuine issues of
material fact regarding the questions raised in respondent’s
motion.
With respect to petitioner’s taxable year 1997, petitioner
received a notice of deficiency, but he did not file a petition
with respect to that notice. In the petition, petitioner admits
2Petitioner also contends that the following are genuine
issues of material fact:
No statute establishes a liability for the income tax
or requires the payment of the income tax
* * * * * * *
Petitioner is not now, and has never been involved in
any occupation requiring taxes be paid by stamp. * * *
The foregoing assertions do not raise genuine issues of material
fact. Those assertions raise frivolous legal arguments.
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