Estate of Nancy Sblendorio, Deceased, Michael F. Poppo, Executor - Page 5

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          were the underlying liability for additions to tax and                      
          respondent’s failure to consider his arguments with respect to              
          reasonable cause.  A settlement officer for respondent then                 
          reviewed the request and determined that he could not consider              
          the underlying liability because it had already been considered             
          in an Appeals conference.  On June 1, 2005, the settlement                  
          officer issued the notice of determination indicating that since            
          the underlying liability had been raised previously in a                    
          conference with Appeals, it could not be raised again in a                  
          collection review proceeding and that Mr. Poppo had not raised              
          any collection alternatives.                                                
               In response to the notice of determination, Mr. Poppo filed            
          a petition with this Court on July 5, 2005.  Mr. Poppo again                
          challenges the underlying liability for the additions to tax,               
          arguing that there was reasonable cause to excuse the late filing           
          and that the additions were assessed without a notice of                    
          deficiency.  Mr. Poppo further alleges that the estate was never            
          provided a hearing with respondent’s Appeals Office.                        
               Summary judgment may be granted where there is no genuine              
          issue of any material fact and a decision may be rendered as a              
          matter of law.  Rule 121(a) and (b); see Sundstrand Corp. v.                
          Commissioner, 98 T.C. 518, 520 (1992), affd. 12 F.3d 965 (7th               
          Cir. 1994).  The moving party bears the burden of proving that              

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