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1997. As indicated, a timely petition was filed in response
thereto.2
The petition in this case, timely filed on May 8, 2003,3 in
response to the notice of determination raises only issues of the
underlying tax liability as claimed by petitioner in the amended
returns for 1990 through 1993. Petitioner asserts that she is
entitled to a casualty loss for 1990.
Respondent’s motion for summary judgment was set for
hearing, and the parties appeared and presented argument. Also,
petitioner filed an objection to the motion.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. See Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues in
2 During the period of the collection proceeding, petitioner
also sent to respondent a letter dated May 23, 2002, and Form
843, Claim for Refund and Request for Abatement, dated May 17,
2002, requesting abatement of interest and penalties for the
taxable years 1992 through 1999. By letter dated Nov. 6, 2002,
respondent issued a letter of final determination to petitioner
disallowing the interest abatement claim under sec. 6404(e)(1).
The letter advised petitioner of a right to file a petition with
the Tax Court. The petition filed in this case does not make any
reference to the request for interest abatement or the claim
disallowance, nor was a copy of such correspondence attached to
the petition.
3 The envelope in which the petition was contained reflects
that it was received by Federal Express (priority overnight) on
May 6, 2003. The timely mailing, timely filing provisions apply.
See sec. 7502(a), (f); IRS Notice 2001-62, 2001-2 C.B. 307.
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