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By order of dismissal entered August 21, 2002, the Court
granted respondent’s motion to dismiss for lack of jurisdiction.
The Court concluded that, considering the U.S. Postal Service
postmark, the petition was mailed 91 days after the mailing of
the notice of deficiency and accordingly, the petition was
untimely. See Malekzad v. Commissioner, 76 T.C. 963 (1981); sec.
301.7502-1(c)(1)(iii), Proced. & Admin. Regs.
After the dismissal of that case, respondent assessed the
deficiency and addition to tax. On September 11, 2004, a notice
of intent to levy was sent to petitioner. Petitioner timely
requested a hearing. The tax liability, including addition to
tax and interest, at this point was $13,914.58. In the request
for hearing, petitioner questioned the Court’s prior dismissal of
the deficiency case and asked that it be reopened.2
Discussion
Summary judgment serves to “expedite litigation and avoid
unnecessary and expensive trials.” Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Either party may move for
summary judgment upon all or any part of the legal issues in
controversy. Rule 121(a). Because there are no genuine issues
2 Petitioner also objected on the basis that a notice of
Federal tax lien had been filed on July 17, 1996, and that this
proceeding represents “double taxation”. Petitioner attached a
copy of the notice of lien which lists the taxpayer as “Terrie
Canaday Banks, Aim Alternatives in Managed Care”. The notice of
lien is for employment taxes for periods in 1996.
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