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We view these facts in the light most favorable to
petitioner as the nonmoving party. See Naftel v. Commissioner,
85 T.C. 527, 529 (1985). Upon review of the facts and
allegations contained in the parties’ moving papers, we conclude
that petitioner has alleged specific facts which indicate that a
factual controversy exists. Our examination of the
correspondence between petitioner and respondent leads us to
conclude that the parties contemplated further negotiations
toward an offer in compromise and that the March 4, 2002, letter,
even though it may not have been received by respondent, was sent
to achieve that purpose. Accordingly, we hold that respondent
has not proved that there is no genuine issue of material fact
and that a decision may be rendered as a matter of law on the
issue before us in the instant motion.2 See id. Accordingly,
respondent’s motion for summary judgment will be denied.
On the basis of the foregoing,
An appropriate order will be
issued.
2Respondent contends that petitioner conceded all issues
relating to the 1991 taxable year, pursuant to Rule 34(b)(4).
Having denied respondent’s motion for summary judgment, we note
that petitioner may move to amend the petition to include the
1991 taxable year. See Rule 41.
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