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Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
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.
It is the position of Mr. Gazi and Ms. Gazi’s estate that
the Court should not sustain the determinations set forth in the
notice of determination. In support of that position, Mr. Gazi
and Ms. Gazi’s estate argue that they are not liable for the
Gazis’ unpaid liabilities for 1983 through 1989 because the
stipulated decision document in the Gazis’ Tax Court case was
executed without the Gazis’ knowledge or authorization.8 In
8In respondent’s motion, respondent states respondent’s
understanding that Mr. Gazi and Ms. Gazi’s estate are arguing
(1) that the appeal to the Court of Appeals for the Eleventh
Circuit operated as a stay of the collection of the Gazis’ unpaid
liabilities for 1983 through 1989 and (2) that therefore
respondent abused respondent’s discretion in making the
determinations in the notice of determination. In response to
that purported argument, respondent maintains that the record
does not establish that Mr. Gazi and Ms. Gazi’s estate filed a
bond as required under sec. 7485(a) in order to stay the
collection of those unpaid liabilities. In the response of Mr.
Gazi and Ms. Gazi’s estate to respondent’s motion, Mr. Gazi and
Ms. Gazi’s estate state: “Respondent mischaracterizes
Petitioner’s first argument. In the petition filed August 4,
2006, Petitioner first contests the underlying tax liability.
Petitioner does not aver that his motion for leave to file a
motion to vacate operated as a stay of collection”. Nor do we
believe that Mr. Gazi and Ms. Gazi’s estate are arguing that the
(continued...)
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