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"I request that the Court reevaluate and reduce my tax
liabilities for these years. I did not make money in my
part-time business and I filed the tax returns for these
years with H&R Block."
Respondent asks for summary judgment with respect to the
Notice of Determination in that petitioner's receipt of the
notices of deficiency precludes him from challenging the
underlying deficiencies. The only error assigned in the petition
pertains to petitioner's challenge of his underlying liabilities.
Petitioner was ordered to file a response to respondent's motion.
No response has been received by the Court.
Discussion
Rule 121(a) allows a party to move "for a summary
adjudication in the moving party's favor upon all or any part of
the legal issues in controversy." Rule 121(b) directs that a
decision on such a motion shall be rendered "if the pleadings,
answers to interrogatories, depositions, admissions, and any
other acceptable materials, together with the affidavits, if any,
show that there is no genuine issue as to any material fact and
that a decision may be rendered as a matter of law."
The moving party bears the burden of demonstrating that no
genuine issue of material fact exists and that he or she is
entitled to judgment as a matter of law. Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994). Facts are viewed in the light most favorable to the
nonmoving party. Id. However, where a motion for summary
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