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unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988).
Full or partial summary is appropriate “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.” Rule
121(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994). The moving party
bears the burden of proving that there is no genuine issue of
material fact, and factual inferences will be read in a manner
most favorable to the party opposing summary judgment. Dahlstrom
v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.
Commissioner, 79 T.C. 340, 344 (1982).
A. Which Document Is the FSAA?
As an initial matter, the parties disagree about which
document is the FSAA. Petitioner contends that the FSAA is the
six-page document attached to the motion for partial summary
judgment. Respondent argues that the FSAA is the 67-page
document attached to the petition (67-page FSAA).
In paragraph 2 of the petition, petitioner asserted that “A
copy of the notice of final S corporation administrative
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