- 13 -
Indus. Co. v. Zenith Radio Corp., 475 U.S. at 587 (quoting Fed.
R. Civ. P. 56(e)). “There is no issue for trial unless there is
sufficient evidence favoring the nonmoving party for a
[factfinder] to return a verdict for that party.” Anderson v.
Liberty Lobby, Inc., 477 U.S. at 248.
Whether a portion of the underpayment is not attributable to
fraud is a genuine issue of material fact in fraud cases. When
respondent has established that a portion of the underpayment is
attributable to fraud, petitioner must set forth specific facts
showing there is a genuine dispute as to the portion of the
underpayment not attributable to fraud. Otherwise, by operation
of law pursuant to section 6653(b), the entire underpayment is
attributed to fraud.
Petitioner has failed to sustain his burden. Petitioner has
presented no specific facts indicating that a portion of the
underpayment is not attributable to fraud. Petitioner presented
no documents or testimony concerning nonfraudulent actions taken
as to any portion of the underpayment. Petitioner offered no
testimony under oath at the oral argument or affidavit concerning
the portion of the underpayment not attributable to fraud. The
exhibits attached to petitioner's Response Opposing Motion for
Summary Judgment likewise fail to raise an issue of fact as to
the portion of the underpayment which is not attributable to
fraud.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011