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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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Last modified: May 25, 2011