- 10 -
taxable years 1995 and 1996.5
Respondent’s Motion
The Court may grant summary judgment where there is no genu-
ine issue of material fact and a decision may be rendered 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 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 petitioner’s September 9, 1997 letter and
petitioner’s attachments to Forms 12153, petitioner’s response to
respondent’s motion (petitioner’s response) contains contentions,
arguments, and requests that the Court finds to be frivolous
and/or groundless.6
5The Court will recharacterize respondent’s motion for
partial summary judgment as a motion for summary judgment.
6The contentions, arguments, and requests set forth in
petitioner’s response are similar to the contentions, arguments,
and requests set forth in responses by certain other taxpayers
with cases in the Court to motions for summary judgment and to
impose a penalty under sec. 6673 filed by the Commissioner of
Internal Revenue in such other cases. See, e.g., Smith v.
Commissioner, T.C. Memo. 2003-45.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011