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notice of determination relating to petitioner’s appeal of
respondent’s NFTL would authorize our jurisdiction to review
respondent’s adverse determination even if petitioner’s request
for an Appeals Office hearing were untimely.3
We deny respondent’s motion to dismiss petitioner’s petition
relating to respondent’s November 4, 2004, NFTL.
Motion for Summary Judgment
When no material fact remains at issue, we may grant summary
judgment for the party entitled to judgment as a matter of law.
Rule 121(b); Fla. Country Clubs, Inc. v. Commissioner, 122 T.C.
73, 75-76 (2004), affd. on other grounds 404 F.3d 1291 (11th Cir.
2005).
In deciding whether respondent is entitled to judgment as a
matter of law, we view factual inferences in the light most
favorable to petitioner. Speltz v. Commissioner, 124 T.C. 165
(2005), affd. on other grounds 454 F.3d 782 (8th Cir. 2006).
Generally, a taxpayer who received a valid notice of
deficiency for the year in issue or who otherwise had a prior
opportunity to dispute the underlying tax liability may not, in a
subsequent section 6320 Appeals Office hearing and in subsequent
3In Kim v. Commissioner, T.C. Memo. 2005-96, respondent’s
improper issuance of a notice of determination, instead of a
decision letter that should have been issued in connection with
an untimely request for a sec. 6330 hearing, served as the basis
for our jurisdiction.
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Last modified: November 10, 2007