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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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