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MEMORANDUM OPINION
WHERRY, Judge: This case is before the Court on
respondent’s motion for summary judgment pursuant to Rule 121.1, 2
The instant proceeding arises from a petition for judicial review
filed in response to a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330. The issues
for decision are: (1) Whether respondent may proceed with
collection action as so determined, and (2) whether the Court,
sua sponte, should impose a penalty under section 6673.
Background
This case involves petitioner’s 1993, 1994, 1995, and 1996
income tax liabilities. A notice of deficiency with respect to
these years was issued to petitioner and sent by certified mail
on September 9, 1999, to 1836 West Mohave Street, Phoenix,
Arizona 85007. Petitioner did not file a petition with this
Court in response to the notice of deficiency, and respondent
assessed the taxes, additions to tax, and interest for all four
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
2 As will be explained more fully infra in text, respondent
initially filed a written motion for summary judgment on Sept.
20, 2004, that was denied by order of the Court dated Oct. 4,
2004. At the close of proceedings in this case held on Oct. 20,
2004, at the trial session of the Court in Phoenix, Arizona,
counsel for respondent moved to renew the motion for summary
judgment. The Court took the oral motion for summary judgment
under advisement at that time.
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