- 3 -
petitioner calculated his self-employment tax liability to be
$10,717 for taxable year 1995 and $5,809 for taxable year 1996.
On July 11, 2000, respondent issued interrogatories to
petitioner in which he asked: “In your petition to the Tax Court
you indicate that the respondent’s self-employment tax
computation is erroneous. Please describe in detail why the
respondent’s self-employment tax computation is incorrect and
what you believe the correct self-employment computation to be.”
Petitioner replied: “See tax returns--Respondent asserts also
that self-employment taxes are voluntary and Respondent does not
volunteer SE taxes for 95 or 96.”
Respondent contends that the self-employment tax is not
voluntary and that petitioner is liable for self-employment tax
on the net earnings from his law practice as reported on
petitioner’s belatedly filed 1995 and 1996 Federal income tax
returns.
Under Rule 121(a), either party may move for summary
judgment upon all or part of the legal issues in controversy. A
motion for partial summary judgment will be granted where there
is no genuine issue as to any material fact relevant to the
particular issue involved. Rule 121(b); Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994). The burden is on the moving party, respondent, to
prove the nonexistence of a genuine issue as to any material fact
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011