- 12 -
refusal was improper under that section.
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
a matter of law.8 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 are no genuine issues of material fact
regarding the questions raised in respondent’s motion.
Where, as is the case here, the validity of the underlying
tax liability is not properly placed at issue, the Court will
review the determination of the Commissioner of Internal Revenue
for abuse of discretion. Sego v. Commissioner, 114 T.C. 604, 610
(2000); Goza v. Commissioner, 114 T.C. 176, 181-182 (2000).
As was true of petitioners’ respective attachments to their
1995 joint return, their 1996 joint return, and their 1997 joint
return, petitioners’ attachment to Form 12153, and petitioners’
petition except for an argument under section 7521(a)(1), peti-
tioners’ response to respondent’s motion (petitioners’ response)
8The only matters raised in petitioners’ petition and the
only questions raised in respondent’s motion relate to
petitioners’ unpaid liabilities for 1995, 1996, 1997, and 1998
over which we have jurisdiction. Neither the petition nor
respondent’s motion relates to the frivolous return penalty under
sec. 6702 regarding petitioners’ taxable year 1999 over which we
do not have jurisdiction, Van Es v. Commissioner, 115 T.C. 324,
328-329 (2000), or to petitioners’ taxable years 1989, 1990, and
1991. Consequently, our discussion hereinafter is limited to
petitioners’ unpaid liabilities for 1995, 1996, 1997, and 1998.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011