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the burden of proving that there is no genuine issue of material
fact, and factual inferences will be read in a manner most
favorable to the party opposing summary judgment. Dahlstrom v.
Commissioner, 85 T.C. 812, 821 (1985); Jacklin v. Commissioner,
79 T.C. 340, 344 (1982). When a motion for summary judgment is
made and properly supported, the adverse party may not rest upon
mere allegations or denials of the pleadings, but must set forth
specific facts showing that there is a genuine issue for trial.
Rule 121(d).
Insofar as petitioner seeks to have this Court redetermine a
deficiency, we lack jurisdiction over petitioner’s claim. The
jurisdiction of this Court depends on the timely filing of a
petition. Rule 13(c). The notice of deficiency was mailed to
petitioner on August 12, 2003. Petitioner did not file his
petition within the 90-day period prescribed by section 6213(a).
Similarly, because petitioner signed Form 870 consenting to
the immediate assessment of the original $1,212 deficiency and
received a notice of deficiency with respect to an additional
deficiency and penalty, petitioner may not challenge the
existence or amount of its underlying liability as part of its
challenge to respondent’s proposed collection action. See sec.
6330(c)(2)(B); Aguirre v. Commissioner, 117 T.C. 324, 327 (2001);
Sego v. Commissioner, 114 T.C. 604, 610-611 (2000); Goza v.
Commissioner, 114 T.C. 176, 182-183 (2000).
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Last modified: May 25, 2011