Said M. Karara - Page 2

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          cross-motion for summary judgment, raising several arguments as             
          to why respondent should not be permitted to proceed with                   
          collection.  A hearing on the summary judgment motions was held             
          at Miami, Florida.                                                          
          Background                                                                  
               Petitioner resided in Naples, Florida, at the time his                 
          petition was filed.  Petitioner’s 1993 and 1994 tax returns were            
          examined, and respondent determined an income tax deficiency for            
          each year.  Petitioner petitioned this Court with respect to both           
          years, and on July 29, 1999, this Court filed a memorandum                  
          opinion in Karara v. Commissioner, T.C. Memo. 1999-253,                     
          sustaining respondent’s determinations.  A decision was entered,            
          and petitioner filed an appeal to the Court of Appeals for the              
          Eleventh Circuit.                                                           
               On December 12, 1999, because of petitioner’s failure to               
          file a bond while the appeal was pending, respondent assessed the           
          1993 and 1994 income tax deficiencies.  Approximately 5 months              
          later on May 5, 2000, the Court of Appeals for the Eleventh                 
          Circuit affirmed this Court’s decision without published opinion.           
          Karara v. Commissioner, 214 F.3d 1358 (11th Cir. 2000).  On                 
          July 10, 2000, the Court of Appeals denied rehearing.                       
               On July 29, 2000, about 2 weeks following the Court of                 
          Appeals’ denial of rehearing, respondent mailed to petitioner a             
          Final Notice-–Notice of Intent to Levy and Notice of Your Right             
          to a Hearing for the 1994 tax year.  Four days later, on August             




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