- 18 -
2004, Mr. Gazi filed with the Court a motion for leave to file a
motion to vacate final decision in the Gazis’ Tax Court case. On
July 28, 2005, the Court issued the July 28, 2005 Opinion and an
Order denying that motion for leave. On August 30, 2005, Mr.
Gazi and Ms. Gazi’s estate filed a motion for reconsideration of
the July 28, 2005 Opinion. On October 31, 2005, while their
motion for reconsideration of the July 28, 2005 Opinion was
pending before the Court, Mr. Gazi and Ms. Gazi’s estate filed a
notice of appeal with the Court of Appeals for the Eleventh
Circuit. On May 17, 2006, the Court of Appeals for the Eleventh
Circuit remanded the Gazis’ Tax Court case to the Court for a
ruling on the motion for reconsideration of the July 28, 2005
Opinion. On June 12, 2006, the Court issued an Order denying the
motion for reconsideration of the July 28, 2005 Opinion. On May
10, 2007, the Court of Appeals for the Eleventh Circuit affirmed
the Gazis’ Tax Court decision. On the record before us, we find
that Mr. Gazi and Ms. Gazi’s estate may not challenge the exis-
tence or the amount of the underlying tax liability for each of
their taxable years 1983 through 1989.
Where, as is the case here, the validity of the underlying
tax liability is not properly placed at issue, the Court will
review the determination of the Commissioner for abuse of discre-
tion. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.
Commissioner, 114 T.C. 176, 181-182 (2000).
Page: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
Last modified: March 27, 2008