-3-
not authorized to prepare a substitute return under section 6020;
that petitioner at a section 6330 hearing may compel the
production of documents from respondent; and that Appeals at his
section 6330 hearing improperly relied upon Form 4340,
Certificate of Assessments, Payments and Other Specific Matters.
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. 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
(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). In responding
to a motion for summary judgment, a nonmoving party such as
petitioner must do more than merely allege or deny facts. The
nonmoving party must “set forth [in his response] specific facts
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