- 13 - Indus. Co. v. Zenith Radio Corp., 475 U.S. at 587 (quoting Fed. R. Civ. P. 56(e)). “There is no issue for trial unless there is sufficient evidence favoring the nonmoving party for a [factfinder] to return a verdict for that party.” Anderson v. Liberty Lobby, Inc., 477 U.S. at 248. Whether a portion of the underpayment is not attributable to fraud is a genuine issue of material fact in fraud cases. When respondent has established that a portion of the underpayment is attributable to fraud, petitioner must set forth specific facts showing there is a genuine dispute as to the portion of the underpayment not attributable to fraud. Otherwise, by operation of law pursuant to section 6653(b), the entire underpayment is attributed to fraud. Petitioner has failed to sustain his burden. Petitioner has presented no specific facts indicating that a portion of the underpayment is not attributable to fraud. Petitioner presented no documents or testimony concerning nonfraudulent actions taken as to any portion of the underpayment. Petitioner offered no testimony under oath at the oral argument or affidavit concerning the portion of the underpayment not attributable to fraud. The exhibits attached to petitioner's Response Opposing Motion for Summary Judgment likewise fail to raise an issue of fact as to the portion of the underpayment which is not attributable to fraud.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011