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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.7
A taxpayer may raise challenges to the existence or the
amount of the taxpayer’s underlying tax liability if the taxpayer
did not receive a notice of deficiency or did not otherwise have
an opportunity to dispute the tax liability, sec. 6330(c)(2)(B),
including the tax liability reported in the return that such
taxpayer filed, Montgomery v. Commissioner, 122 T.C. 1 (2004).
Where the validity of the underlying tax liability is properly
placed at issue, the Court will review the matter on a de novo
basis. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.
Commissioner, 114 T.C. 176, 181-182 (2000).
We turn first to the tax that respondent assessed with
respect to petitioner’s taxable year 1999. With respect to the
tax of $7,691 determined in the 1999 notice of deficiency that
respondent assessed on February 24, 2003, petitioner received
that notice, but he did not file a petition with respect to it.
7The party opposing summary judgment must set forth specific
facts that show a genuine issue of material fact exists and may
not rely merely on allegations or denials in the pleadings.
Grant Creek Water Works, Ltd. v. Commissioner, 91 T.C. 322, 325
(1988); Casanova Co. v. Commissioner, 87 T.C. 214, 217 (1986).
As indicated supra note 1, petitioner did not file a response to
respondent’s motion. Petitioner relies merely on allegations in
the petition.
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