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assertions to overcome the strong presumption of proper mailing
and delivery in the instant case. Figler v. Commissioner, T.C.
Memo. 2005-230. Accordingly, petitioner failed to establish that
there is a genuine issue of material fact in this case.
Petitioner also did not offer any factual information to
rebut respondent’s position that petitioner raised only the
liability issue before the Appeals officer. Based upon the
petition and petitioner’s testimony, we find that such is the
only issue in this case. Because petitioner cannot raise the
underlying liability for 2002 in this proceeding, we sustain
respondent’s determination and shall grant respondent’s Motion
for Summary Judgment.
To reflect the foregoing,
An order and decision
will be entered.
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Last modified: November 10, 2007