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lous and/or groundless.8
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and 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
conclude that there are no genuine issues of material fact
regarding the questions raised in respondent’s motion.
Petitioner did not file a petition with the Court with
respect to the notice of deficiency that respondent issued to him
relating to his taxable year 1999. Where, as is the case here,
the validity of the underlying tax liability is not properly
placed at issue, the Court will review the determination of the
Commissioner of the Internal Revenue for abuse of discretion.
Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commis-
sioner, 114 T.C. 176, 182 (2000).
As was true of, inter alia, petitioner’s 1999 return,
petitioner’s attachment to his 1999 return, petitioner’s attach-
ment to Form 12153, and the petition, petitioner’s position in
petitioner’s response to respondent’s motion (petitioner’s
8The frivolous and/or groundless statements, contentions,
arguments, and requests in petitioner’s petition are similar to
the frivolous and/or groundless statements, contentions, argu-
ments, and requests in respective petitions filed by certain
other taxpayers with cases in the Court. See, e.g., Copeland v.
Commissioner, T.C. Memo. 2003-46.
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Last modified: May 25, 2011