Robert Ho - Page 21

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          to encompass interest abatement, petitioner would be precluded              
          from raising this issue in the instant proceeding because he                
          failed to raise interest abatement with the Appeals officer.                
          Sec. 301.6330-1(f)(2), Q&A-F5, Proced. & Admin. Regs.; see Magana           
          v. Commissioner, 118 T.C. at 493; Miller v. Commissioner, 115               
          T.C. 582, 589 n.2 (2000), affd. 21 Fed. Appx. 160 (4th Cir.                 
          2001).  In any event, petitioner has not alleged a ministerial or           
          managerial error warranting an abatement of interest.  See sec.             
               Under the facts of this case, we conclude that granting the            
          motion for leave would be futile and contrary to the interests of           
          justice.  Accordingly, we deny petitioner’s motion for leave to             
          file second amended petition.                                               
          C.  Respondent’s Motion For Summary Judgment                                
               We now turn to respondent’s motion for summary judgment, as            
               Summary judgment is intended to expedite litigation and                
          avoid unnecessary and expensive trials.  Fla. Peach Corp. v.                
          Commissioner, 90 T.C. 678, 681 (1988).  Summary judgment may be             
          granted with respect to all or any part of the legal issues in              
               if the pleadings, answers to interrogatories, depositions,             
               admissions, and any other acceptable materials, together               
               with the affidavits, if any, show that there is no genuine             
               issue as to any material fact and that a decision may be               
               rendered as a matter of law.                                           

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