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opinion, we shall treat respondent’s motion as a motion for
summary judgment only, and we decide only whether respondent is
entitled to summary judgment under Rule 121.2
Background
This is an appeal from respondent’s determination upholding
the filing of a Federal tax lien against petitioner for unpaid
income tax liabilities for the years 1995, 1996, and 1997. When
his petition was filed, petitioner showed his address as c/o 4108
E. Indian School Road, Phoenix, Arizona 85018.
Petitioner did not file Federal income tax returns for 1995,
1996, or 1997. Respondent sent petitioner a notice of deficiency
for 1995-97, and petitioner filed a petition for redetermination.
See Broderick v. Commissioner, docket No. 10847-00. On April 10,
2002, we dismissed docket No. 10847-00 because of petitioner’s
failure to properly prosecute the case. On or about August 23,
2002, petitioner appealed the decision to the U.S. Court of
Appeals for the Ninth Circuit. On May 16, 2003, the Court of
Appeals affirmed our decision. Broderick v. Commissioner, 63
Fed. Appx. 374 (9th Cir. 2003).
On October 7, 2002, respondent assessed petitioner’s Federal
income tax liabilities, including interest, for 1995-97.
Respondent subsequently mailed to petitioner a Notice of Federal
Tax Lien Filing and Notice of Your Right to a Hearing, dated
2We deny respondent’s request for a penalty under sec. 6673.
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