- 6 - merits, we have decided to treat petitioners' motion as a motion for summary judgment. Under Rule 121(b), Tax Court Rules of Practice and Procedure, a motion for summary judgment shall be granted only if (1) there is no genuine issue as to any material fact and (2) a decision may be rendered as a matter of law. Petitioners, as the moving parties, have the burden of showing the absence of a genuine issue as to any material fact; that is, all doubts as to the existence of an issue of material fact must be resolved against the movant. See, e.g., Adickes v. Kress & Co., 398 U.S. 144, 157 (1970); Vallone v. Commissioner, 88 T.C. 794, 801 (1987). Respondent contends that there is a Form 872, executed timely by petitioners and respondent, that extended to June 30, 1998, the time to assess tax. Petitioners contend that they did not execute that Form 872. This is a genuine issue. The matter of fact thus disputed appears to control the entire statute of limitations question; thus the fact disputed is a material fact. There is a genuine issue as to a material fact. It follows that petitioners have failed to satisfy one of the requirements for summary judgment, and so summary judgment will not be granted to petitioners on the statute of limitations issue. Thus, petitioners' motion shall be denied, even if it is treated as a motion for summary judgment.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011