Carl R. Neugebauer - Page 4

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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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