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II. Motion for Partial Summary Judgment
Respondent moved for partial summary judgment on the issue
of whether petitioner is eligible for relief under section 6015.
Respondent argues that petitioner is not entitled to relief under
section 6015 because she did not file a joint tax return.
Rule 121(a) provides that either party may move for summary
judgment upon all or any part of the legal issues in controversy.
Full or partial summary judgment may be granted only if it is
demonstrated that no genuine issue exists as to any material fact
and a decision may be entered as a matter of law. See Rule
121(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994).
A. Relief Under Section 6015(b) and (c)
Relief is not available to petitioner under section 6015(b)
and (c) because petitioner did not file a joint return. Both
5(...continued)
be reviewable by the Tax Court.
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