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2004, determination; order the IRS to hold the statutorily
mandated “Collection Due Process Hearing”; order the IRS to have
at the hearing all documents requested by petitioner; and order
the Government to reimburse petitioner for all costs incurred in
submitting the instant petition.5
Also on February 13, 2004, petitioner reiterated his request
that this Court declare invalid the determination at issue by
means of a document and supporting memorandum filed as a motion
to dismiss for lack of jurisdiction. Respondent filed a notice
of objection on March 15, 2004, and the Court denied petitioner’s
motion on April 15, 2004.
After the pleadings were closed in this case, respondent
filed the subject motion for summary judgment. Petitioner was
directed to file any response to respondent’s motion on or before
September 17, 2004. No such response was received by the Court.
Discussion
Rule 121(a) allows a party to move “for a summary
adjudication in the moving party’s favor upon all or any part of
the legal issues in controversy.” Summary judgment is intended
to expedite litigation and to avoid unnecessary trials. Fla.
Peach Corp. v. Commissioner, 90 T.C. 678, 681 (1988). Rule
5 The Court notes that to the extent that the petition seeks
reasonable administrative and/or litigation costs pursuant to
sec. 7430, any such claim is premature and will not be further
addressed. See Rule 231.
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