Robert Lee, Jr. - Page 2

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          is no dispute as to a material fact and that respondent is                  
          entitled to judgment as a matter of law.                                    
               Petitioner, a retired Federal employee, is inveterately                
          opposed to paying Federal income taxes.  In Lee v. Commissioner,            
          T.C. Memo. 2002-95, affd. 61 Fed. Appx. 471 (9th Cir. 2003), we             
          observed that petitioner failed to file Federal income tax                  
          returns for 1995, 1996, 1997, and 1998, and we sustained the                
          Commissioner’s determinations that petitioner was liable for                
          deficiencies and additions to tax for each of those taxable                 
          years.  In addition, we imposed a penalty upon petitioner                   
          pursuant to section 6673(a) in the amount of $10,000 on the                 
          ground that his arguments were meritless and asserted solely for            
          purpose of delay.3                                                          
               The record in the present case includes a Form 4340                    
          (Certificate of Assessments, Payments, and Other Specified                  
          Matters) which demonstrates that, on September 9, 2002,                     
          respondent entered assessments against petitioner for the taxable           
          year 1995 reflecting the tax deficiency, additions to tax, and              
          penalty under section 6673(a) set forth in the Court’s decision             
          at docket No. 6655-00, as well as statutory interest.  On                   

               2  The record reflects and/or the parties do not dispute the           
          following facts.                                                            
               3  The Court entered its decision at docket No. 6655-00 on             
          Apr. 10, 2002.                                                              

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