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any other acceptable materials show that there is no
genuine issue of any material fact and a decision may be
rendered as a matter of law. Rule 121(b), Tax Court Rules
of Practice and Procedure. See 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).
The moving party, respondent in this case, bears the
burden of proving that there is no genuine issue of
material fact. Dahlstrom v. Commissioner, 85 T.C. 812, 821
(1985); Jacklin v. Commissioner, 79 T.C. 340, 344 (1982).
Factual inferences will be made in a manner most favorable
to the party opposing summary judgment.
For the reasons set forth below, we conclude that
there are no genuine issues of any material fact and that
respondent is entitled to prevail as a matter of law.
Accordingly, we shall grant respondent’s motion.
Under section 6404(e)(1), the Commissioner may abate
part or all of an assessment of interest on any deficiency
or payment of income, gift, estate, and certain excise tax
to the extent that any error or delay in payment is
attributable to erroneous or dilatory performance of a
ministerial or managerial act by an officer or employee of
the Commissioner if (a) the Commissioner contacted the
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