- 7 - and interest] [sic] on * * * 1995 & 1998 taxes, less the $3449 * * * already paid and not the $82,874.19 the I.R.S. claims”. Discussion The Court may grant summary judgment where there is no genuine issue of material fact and the decision may be rendered as a matter of law. Rule 121(b); Sundstrand Corp. v. Commis- sioner, 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. Petitioner received from respondent a notice of deficiency with respect to his taxable years 1995 and 1998. Petitioner submitted a document with respect to that notice that the Court had filed as a petition and that commenced the case at docket No. 14560-02. However, petitioner failed to respond to the Court’s September 16, 2002 Order in the case at docket No. 14560-02, in which the Court directed petitioner to file a proper amended petition and to pay a filing fee on or before November 15, 2002. As a result, on March 4, 2003, the Court entered an order of dismissal for lack of jurisdiction in that case. We conclude that petitioner may not dispute the respective underlying tax liabilities for his taxable years for 1995 and 1998. 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 of Internal RevenuePage: Previous 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007