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respondent in failing to accept petitioner’s collection
alternative with respect to 1993.
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. See Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues in
controversy “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); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988);
Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
In a summary judgment proceeding, the burden is on the
moving party to prove the nonexistence of a genuine issue of
material fact and the moving party’s entitlement to judgment as a
matter of law. FPL Group, Inc. & Subs. v. Commissioner, 116 T.C.
73, 74-75 (2001); Naftel v. Commissioner, supra at 529. The
Court views the facts and inferences therefrom in the light most
favorable to the nonmoving party, petitioner. Bond v.
Commissioner, 100 T.C. 32, 36 (1993); Dahlstrom v. Commissioner,
85 T.C. 812, 821 (1985). When a motion for summary judgment is
made, the nonmoving party cannot rely on the allegations or
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