- 2 - reviewable by any other court, and this opinion shall not be treated as precedent for any other case. This matter is before the Court on respondent’s motion for summary judgment pursuant to Rule 121. This case results from a timely petition of respondent’s notice of determination sustaining respondent’s intent to levy regarding petitioner’s income tax liability for 2002. Because we determine that petitioner may not raise the underlying tax liability in this proceeding, we find no abuse of discretion in respondent’s determination, and we shall grant respondent’s motion for summary judgment. Background On March 31, 2003, respondent issued a notice of deficiency to petitioner for the taxable year ended December 31, 2002. Respondent determined a deficiency of $12,758, which was based on the disallowance of certain deductions claimed on Schedule C, Profit or Loss From Business, and itemized deductions claimed on Schedule A, Itemized Deductions. A petition to this Court was not filed in response to this notice of deficiency. Petitioner gave conflicting testimony relative to the receipt of the notice of deficiency, which was mailed to petitioner’s address, the same address at which he currently resides. Initially, petitioner admitted receiving the notice of deficiency. Later, he testified he could not remember whether hePage: Previous 1 2 3 4 5 6 7 NextLast modified: November 10, 2007