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1 In a motion for summary judgment, respondent
conceded that the sec. 6651(a)(2) addition to tax for
1993 was determined in error.
All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to
this Court's Rules of Practice and Procedure.
Respondent, subsequent to petitioner's failure to respond to
requests for admissions,1 filed a motion for summary judgment.
Rule 121(b) provides that a motion for summary judgment shall be
granted if the pleadings and admissions show that there is no
genuine issue of material fact and that a decision may be
rendered as a matter of law. Naftel v. Commissioner, 85 T.C.
527, 529 (1985). The moving party bears the burden of proving
that there is no genuine issue of material fact. Marshall v.
Commissioner, 85 T.C. 267, 271 (1985). The facts are viewed in a
light most favorable to the nonmoving party. Jacklin v.
Commissioner, 79 T.C. 340, 344 (1982).
Petitioner, throughout the administrative portion of this
proceeding, advanced several successive theories or reasons in
support of her position that she is not liable for Federal income
tax on her compensation or wages. At the hearing on respondent's
motion for summary judgment, respondent, under section 6673,
orally moved for penalties against petitioner on the grounds that
1 Petitioner's failure to respond to respondent's requested
admissions resulted in the admissions’ being deemed admitted.
See Rule 90(c).
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Last modified: May 25, 2011