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depositions, admissions, and any other acceptable materials,
together with the affidavits, if any, show that there is no
genuine issue as to any material fact and that a decision may be
rendered as a matter of law.” Rule 121(b); Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988);
Naftel v. Commissioner, 85 T.C. 527, 529 (1985). The moving
party bears the burden of proving that there is no genuine issue
of material fact, and factual inferences will be read in a manner
most favorable to the party opposing summary judgment. Dahlstrom
v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.
Commissioner, 79 T.C. 340, 344 (1982). Based on our review of
the record, we are satisfied that there is no genuine issue as to
any material fact and that respondent is entitled to judgment as
a matter of law.
Petitioner’s conduct in his earlier deficiency case at
docket No. 6655-00, coupled with the arguments that he made in
his request for collection due process hearing, clearly
demonstrate that petitioner initiated the collection review
procedures set forth in section 6330 solely for the purpose of
delay. As discussed below, the arguments that petitioner
included in his request for a collection due process hearing have
no merit. Moreover, petitioner ignored the opportunity that the
Court extended to him to file an amended petition setting forth a
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