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required by Rule 121 that there are no genuine issues of
material fact.
Moreover, even if the evidence at trial were confined
to the evidence in the administrative record, there appears
to be a genuine issue about whether petitioner was required
to file tax returns for 2001 and 2002. This fact is
material because the Appeals officer’s determination, as
indicated by the attachment to the determination, shows
that the Appeals officer rejected petitioner’s request for
an installment agreement because she “found no record of
the taxpayer filing his Form 1040 for the periods ending
12/31/2001 or 12/31/2002.”
The Appeals officer acknowledged in the attachment to
the determination that petitioner did not have sufficient
wage income to require the filing of a return, but she
asserted that “he has made mortgage interest payments
during these years that would suggest that he is also
receiving self-employment income of some type.” On the
other hand, petitioner asserted his request for a CDP
hearing: “I’ve lost everything my house, my car, I have
nothing at this moment”. This statement implies that
petitioner did not own the property on which the mortgage
interest payments were made and that petitioner did not
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