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[sic] from drug abuse”), and an issue about the denial of
an alternative method of collection (i.e., the statement in
the petition that petitioner is “in scool [sic], tring
[sic] to get back on track”). Both of these issues were
raised in the letter attached to petitioner’s request for
a CDP hearing on Form 12153. In passing, we note that
respondent is not seeking dismissal of the case on the
ground that the petition does not raise justiciable issues
or that it raises issues that had not been presented to the
Appeals officer.
Respondent asks the Court for summary judgment and,
as mentioned above, bears the burden of proving that there
is no genuine issue as to any material fact. See Rule
121(b). At trial, the evidence will not be confined to
the evidence contained in the administrative record. See
Robinette v. Commissioner, 123 T.C. at 101-103. Petitioner
will have an opportunity to present other evidence in
support of the issues raised in his petition, described
above. We do not know what other evidence, if any,
petitioner will present at trial. Thus, we cannot know
at this time whether the evidence presented at trial will
raise a genuine issue as to a material fact. What we do
know is that respondent has failed to make the showing
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