Richard Rewerts - Page 6

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                                     Discussion                                       
               A decision on a motion for summary judgment may be rendered            
          if the pleadings and other materials in the record 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).  We have considered the pleadings              
          and other materials in the record and conclude that there is no             
          genuine issue of any material fact and that a decision may be               
          rendered as a matter of law.                                                
               Petitioner received a notice of deficiency but did not                 
          petition the Court for a redetermination of the deficiency.                 
          Petitioner claims that the person who sent the notice of                    
          deficiency did not have delegated authority.  We have held in               
          numerous cases that an argument such as petitioner’s is without             
          merit.  See, e.g., Nestor v. Commissioner, 118 T.C. 162, 165                
          (2002); Israel v. Commissioner, T.C. Memo. 2003-338; Bethea v.              
          Commissioner, T.C. Memo. 2003-278; Fink v. Commissioner, T.C.               
          Memo. 2003-61; Koenig v. Commissioner, T.C. Memo. 2003-40.  Where           
          the underlying tax liability is not at issue, we review                     
          respondent’s determination to proceed with collection for abuse             
          of discretion.  Sego v. Commissioner, 114 T.C. 604, 610 (2000).             
               Petitioner has presented only tax-protester arguments to               
          respondent and the Court.  We have held in previous cases that              






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