Dina DeSalvo - Page 6

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          appropriate when “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 that there is             
          no genuine issue of material fact, and factual inferences are               
          drawn in a manner most favorable to the party opposing summary              
          judgment.  Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985);              
          Jacklin v. Commissioner, 79 T.C. 340, 344 (1982).                           
          II.  Contention of the Parties                                              
               Petitioner contends that she is not liable for the                     
          deficiencies and that summary judgment is inappropriate because:            
          (1) She never received the lien notice; (2) the “penalty for at             
          least three years should * * * be removed”1 because she has been            
          requesting a hearing on such “penalties” for 3 years; and (3) her           
          offer in compromise was inappropriately denied.                             
               Respondent contends that summary judgment is appropriate               
          because:  (1) Even if petitioner did not receive the lien notice,           

          1Petitioner refers to a penalty for all 3 years; however,                   
          the record reflects that there are no penalties assessed for the            
          taxable years 1993 and 1994; only an addition to tax was assessed           
          for 2000.                                                                   






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