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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. Rule
121(b); 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 as to any
material fact and that a decision may be rendered as a matter of
law.
Background
Petitioner filed his 1996, 1997, and 1998 Federal income tax
returns on April 15, 1997, August 18, 1998, and April 15, 1999,
respectively. Petitioner did not make any payments when he filed
his returns. Based on petitioner’s returns for 1996, 1997, and
1998, respondent assessed the following amounts:
Addition to
Tax for Addition to
Failure to Pay Tax for Assessment
Year Tax Estimated Tax Failure to Pay Interest Date
1996 $13,284 $707 $132.84 $158.14 06-02-1997
1997 12,634 681 379.02 448.00 09-21-1998
1998 16,141 339 96.16 82.54 05-24-1999
From November 1998 through March 2000, petitioner made 13
payments totaling $8,058 that respondent applied to petitioner’s
outstanding tax liability for 1996. Respondent also applied an
“overpaid credit” from 1995 to petitioner’s outstanding tax
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Last modified: May 25, 2011