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determination.3 Petitioner’s sole contention is that it was
improper for respondent to file a Federal tax lien with respect
to her unpaid taxes for 1989 to 1994 prior to the entry of a
final determination with respect to her claims for relief from
joint and several liability under section 6015 for those same
taxable years.
After filing an answer to the petition, respondent filed a
motion for summary judgment. Petitioner filed an objection to
respondent’s motion repeating her assertion that it was improper
for respondent to file a Federal tax lien against her.
Discussion
Summary judgment is intended to expedite litigation and to
avoid unnecessary and expensive trials. Florida 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
3 The parties do not dispute that the petition in this case
was timely filed under secs. 6330 and 7502(a). At the time the
petition was filed, petitioner resided in Los Alamos, New Mexico.
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