- 3 -
Additions to tax
Year Deficiency Sec. 6651(a)(1)Sec. 6651(a)(2) Sec. 6654
1995 $2,747 $533.75 N/A $112.10
1996 5,082 1,125.68 To be determined. 265.81
1997 3,149 539.55 To be determined. 123.81
Under Rule 121(a), either party may move for summary
judgment upon all or part of the legal issues involved in the
case. We shall grant a motion for partial summary judgment where
there is no genuine issue as to any material fact relevant to the
issues involved. Rule 121(b); Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). The
moving party has the burden of proving that no genuine issue of
material fact exists and that he is entitled to judgment as a
matter of law. FPL Group, Inc. & Subs. v. Commissioner, 116 T.C.
73, 74-75 (2001).
Under section 6020(b)(1), respondent has the authority to
execute a return “If any person fails to make any return required
by any internal revenue law or regulation made thereunder at the
time prescribed therefor, or makes, willfully or otherwise, a
false or fraudulent return”. Section 6020(b)(2) provides that
“Any return so made and subscribed by the Secretary shall be
prima facie good and sufficient for all legal purposes.”3
On the basis of the language contained in section
6020(b)(2), petitioner argues that returns prepared by respondent
3Both parties agree that respondent filed sec. 6020(b)
returns for the years in issue; however, we do not decide whether
those “returns” meet the requirements of sec. 6020(b).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011