Thomas W. Roberts - Page 6




                                        - 6 -                                          
               The Appeals officer relied on Form 4340, CERTIFICATE OF                 
          ASSESSMENTS, PAYMENTS, AND OTHER SPECIFIED MATTERS (Form 4340),              
          in making the statement in the notice of determination that                  
          “Assessments were made”.  The Appeals officer provided a copy of             
          that form to petitioner with the notice of determination.  Form              
          4340 that respondent provided to petitioner set forth, inter                 
          alia, petitioner’s name, the date of assessment, the character of            
          the liability assessed, the taxable period, and the amounts                  
          assessed.                                                                    
                                      Discussion                                       
               A partial summary adjudication may be made that does not                
          dispose of all the issues in a case if it is shown, inter alia,              
          that there is no genuine issue of material fact with respect to              
          the question(s) on which partial summary adjudication is sought.             
          Rule 121(b);2 Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520             
          (1992), affd. 17 F.3d 965 (7th Cir. 1994).  We conclude that                 
          there is no genuine issue of material fact regarding the ques-               
          tions raised in petitioner’s motion and in respondent’s motion.              
               The validity of the underlying tax liability for 1996 is not            
          at issue in this case.  Consequently, we shall apply an abuse-of-            
          discretion standard.  Sego v. Commissioner, 114 T.C. 604, 610                


               2All Rule references are to the Tax Court Rules of Practice             
          and Procedure.  Unless otherwise indicated, all section refer-               
          ences are to the Internal Revenue Code in effect at all relevant             
          times.                                                                       





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011