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(2) Form 4340, Certificate of Assessments, Payments, and Other
Specified Matters (Form 4340), with respect to each of peti-
tioner’s taxable years 2001 and 2002. In support of that argu-
ment, petitioner relies on Robinette v. Commissioner, 439 F.3d
455 (8th Cir. 2006), revg. 123 T.C. 85 (2004).
In Robinette, the United States Court of Appeals for the
Eighth Circuit, to which an appeal in this case would ordinarily
lie, held that its review of whether the Commissioner of Internal
Revenue (Commissioner) abused the Commissioner’s discretion in
determining to proceed with the collection action at issue in
that case was to be limited “to that information which was before
the IRS.” Id. at 462. We shall follow Robinette in the instant
case only if that opinion is squarely in point. Golsen v.
Commissioner, 54 T.C. 742, 757 (1970), affd. 445 F.2d 985 (10th
Cir. 1971).
We turn first to petitioner’s argument that under Robinette
v. Commissioner, supra, the Court may not consider the 2001
notice of deficiency and the 2002 notice of deficiency in deter-
mining whether to grant respondent’s motion. In support of that
argument, petitioner asserts in petitioner’s response:
The Court should note the lack of any consideration
whatsoever by Respondent in the Notice of Determination
regarding the issue of any deficiency notice(s). The
Notice of Determination does not refer in any manner to
the existence, issuance, receipt, or non-receipt of any
deficiency notice(s) for the years at issue. [Fn. ref.
omitted.]
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