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petition and a supplement attached to the petition that we
consider to be part of the petition contain statements, conten-
tions, arguments, and requests that the Court finds to be frivo-
lous and/or groundless.7 With respect to section 7521(a)(1),
petitioner alleges in the supplement attached to the petition
that the Appeals Office refused to allow him to make an audio
recording of the hearing held with that office on January 16,
2003, and that that refusal was improper under that section.
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.
We turn first to whether the Court’s jurisdiction is invoked
with respect to the decision letter that the Appeals Office
issued to petitioner with respect to the notice of intent to
levy. Respondent acknowledges that petitioner’s Form 12153 was
7The frivolous and/or groundless statements, contentions,
arguments, and requests in petitioner’s petition and the supple-
ment to that petition are very similar to the frivolous and/or
groundless statements, contentions, arguments, and requests in
the respective petitions filed with the Court by certain other
taxpayers. See, e.g., Copeland v. Commissioner, T.C. Memo. 2003-
46; Smith v. Commissioner, T.C. Memo. 2003-45.
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Last modified: May 25, 2011