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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.
A taxpayer may raise challenges to the existence or the
amount of the taxpayer’s underlying tax liability if the taxpayer
did not receive a notice of deficiency or did not otherwise have
an opportunity to dispute the tax liability. Sec. 6330(c)(2)(B).
Respondent issued a notice of deficiency to petitioners with
respect to their taxable year 1988. Petitioners filed a petition
with the Court with respect to that notice. On January 9, 2001,
the Court entered a decision in petitioners’ Tax Court case,
which was affirmed by the Court of Appeals for the Eighth Cir-
cuit. The Tax Court decision provided, inter alia, that for
petitioners’ taxable year 1988 there were a deficiency of $55,550
in petitioners’ tax and additions to that tax under sections
6653(a) and 6661 of $2,777.50 and $13,887.50, respectively. On
the instant record, we find that petitioners may not challenge
the existence or the amount of the underlying tax liability for
their taxable year 1988.
Where, as is the case here, the validity of the underlying
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