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litigated, it could not be the subject of the hearing. He also
informed them that because a “collection information statement”
and proposal to pay the tax were not presented, there were no
collection alternatives available.
Petition
A letter with an attached document titled “NOTICE OF
PETITION” was received by the Court on November 15, 2004,
regarding the notice of determination received by petitioners.
The letter was signed by Mr. Tropper, who was still not admitted
to practice before the Tax Court. Petitioners subsequently filed
pro sese an amended petition in which they asserted that the
issue is “whether a proper deduction was taken under section 1244
of the IRS Code for my taxable year 1995.”
Discussion
Respondent reasons that since the only issue that
petitioners raise questions the existence and amount of the
underlying tax liability, he is entitled to a ruling in his favor
as a matter of law.
All of petitioners’ arguments are addressed to their
deficiency proceeding or to the preceding or succeeding
administrative events.
Standard for Granting Summary Judgment
The standard for granting a motion for summary judgment
under Rule 121 is stated in the Rule as follows:
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