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324, 328-329 (2000). The Court will sua sponte dismiss this case
for lack of jurisdiction insofar as the amended petition seeks
review of the notice of determination as it relates to a frivo-
lous return penalty under section 6702 with respect to peti-
tioner’s taxable year 1998.
Respondent’s Motion
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 years 1992, 1993, and 1994. Where, as is
the case here, the validity of the underlying tax liability is
not properly placed at issue, the Court will review the determi-
nation of the Commissioner of Internal Revenue for abuse of
discretion. Sego v. Commissioner, 114 T.C. 604, 610-611 (2000);
Goza v. Commissioner, 114 T.C. 176, 181-182 (2000).
Based upon our examination of the entire record before us,
we find that respondent did not abuse respondent’s discretion in
determining to proceed with the collection action as determined
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