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Commissioner, 102 T.C. 666, 674 (1994) (quoting Kroh v.
Commissioner, 98 T.C. 383, 389 (1992)).
The moving party bears the burden of proving that there is
no genuine issue of material fact, and factual inferences will be
made in a manner most favorable to the party opposing summary
judgment. Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985).
The nonmoving party, however, must do more than merely allege or
deny facts in its pleadings and must “set forth specific facts
showing that there is a genuine issue for trial. If the adverse
party does not so respond, then a decision, if appropriate, may
be entered against such party.” Rule 121(d); FPL Group, Inc. v.
Commissioner, 115 T.C. 554, 559 (2000).
Petitioners assert in their response to the summary judgment
motion that respondent has:
acted in an invidious and/or covert manner * * * to
reduce, restrict and eventually eliminate all God given
rights guaranteed by the Constitution and also
privileges granted by the Constitution specifically or
even generally so the Governments could establish a
civil/socialist/secular/irreligion religion and
Government that are diametrically opposed to
Christianity and Christian liberty as originally
established in the Constitution and Bill of Rights
which are both integral parts of the religions of the
Petitioners. * * * And for all these reasons and more
the Petitioners challenge the appropriateness of
collection actions; and/or existence of amount of the
tax.
Petitioners, through the petition, response to summary judgment
motion, and oral argument, assert the following general issues:
(1) Whether respondent’s adjustments are barred; (2) whether the
alleged deficiencies are in violation of RFRA; (3) whether
petitioners have been denied due process; (4) whether respondent
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