Robert Ho - Page 18

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          deciding whether to grant or deny petitioner’s motion for leave.            
          See Kramer v. Commissioner, 89 T.C. 1081, 1084-1085 (1987).                 
               In the motion for leave, petitioner argues that the proposed           
          second amended petition adequately sets forth the grounds for               
          errors in respondent’s determination, as well as the facts in               
          support thereof, to apprise the Court and respondent of                     
          petitioner’s actual litigating position.  Significantly, however,           
          petitioner’s proposed second amended petition principally raises            
          the same issues that are addressed, and supported by exhibits, in           
          respondent’s motion for summary judgment, as supplemented, which            
          is discussed in detail below.  See Discussion, infra par. C.                
               The proposed second amended petition, however, raises, for             
          the first time, the issue of interest.10  Specifically,                     
          petitioner alleges that he is not liable for interest assessed              
          under section 6601 because it was not determined in the notice of           
          deficiency and, in the alternative, that respondent incorrectly             
          computed the amount of accrued interest.  Assuming arguendo that            

               10  Petitioner’s proposed second amended petition also                 
          raised for the first time a challenge to an addition to tax under           
          “sec. 6651(a)(3)”.  As previously discussed, the record reflects            
          that respondent assessed an addition to tax under sec.                      
          6651(a)(2), and not sec. 6651(a)(3).  Respondent, however,                  
          conceded that petitioner is not liable for the addition to tax              
          under sec. 6651(a)(2), and has indicated that the addition (and             
          related interest) will be abated.                                           

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