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of petitioner’s 1991, 1996, 1998, and 1999 income tax
liabilities, aggregating approximately $10,000. The
decision to be entered in this case is not reviewable by
any other court, and this opinion should not be cited as
authority. Unless otherwise indicated, all subsequent
section references are to the Internal Revenue Code in
effect for the years in issue. All Rule references are
to the Tax Court Rules of Practice and Procedure.
The case is presently before the Court to decide
respondent’s motion for summary judgment. In that motion,
respondent asks the Court to summarily decide the case
in respondent’s favor on the ground that no abuse of
discretion can be found in the Appeals officer’s issuance
of the subject notice of determination, and respondent is
entitled to judgment as a matter of law.
The premise of respondent’s motion is that the Court’s
review of the notice of determination is governed by the
judicial review provisions of the Administrative Procedure
Act, particularly section 706, 5 U.S.C. sec. 706 (2000),
which “limit a court’s review for an abuse of discretion
to the administrative record.” Respondent argues that
the Court’s review in this case is limited to the
administrative record. Respondent asserts that, according
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