- 20 -
may not rest upon the mere allegations or denials of
such party’s pleading, but such party’s response, by
affidavits or as otherwise provided in this Rule, must
set forth specific facts showing that there is a
genuine issue for trial. If the adverse party does not
so respond, then a decision, if appropriate, may be
entered against such party.
In the amended petition, petitioner does not indicate on
what basis he challenges “the existence of the underlying
liability”. His failure to do so is contrary to Rule 331(b)(5),
requiring “Clear and concise lettered statements of the facts on
which the petitioner bases each assignment of error.” Cf. Parker
v. Commissioner, 117 F.3d 785 (5th Cir. 1997); White v.
Commissioner, T.C. Memo. 1997-459. Petitioner’s failure to do so
after the filing of respondent’s motion for summary judgment is
contrary to Rule 121(d) and justifies summary judgment for
respondent on this issue.10
Petitioner also challenges “the appropriateness of (the)
collection action”. Again, however, he fails to allege any facts
in support of this assignment of error. See Rule 331(b)(5).
Moreover, he fails to suggest any alternative means of
collection. See, e.g., sec. 6330(c)(2)(A)(iii). As before,
petitioner’s failure to do so after the filing of respondent’s
motion for summary judgment is contrary to Rule 121(d) and
10 Even if petitioner were permitted to challenge his
underlying tax liabilities, it is clear that the arguments he has
advanced (see supra Background, A through D) are frivolous and
groundless. E.g., Keene v. Commissioner, T.C. Memo. 2002-277.
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