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further consideration of an offer in compromise or,
alternatively, to transfer this case to the appropriate Federal
District Court.
On July 8, 2002, respondent filed with the Court a Motion to
Dismiss for Lack of Jurisdiction and to Strike as to Trust Fund
Recovery Penalty Liabilities on the basis that the Court did not
have jurisdiction under section 6330(d) to decide respondent’s
determination as to those liabilities. On September 26, 2002, we
granted the motion.
On July 11, 2003, respondent moved for summary adjudication
as to the remaining issues. On August 20, 2003, petitioner filed
with the Court a reply to that motion.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. 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(a) and (b); Sundstrand
Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965
(7th Cir. 1994). The moving party bears the burden of proving
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