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argument that respondent, in waiving the right to respond to the
petition for writ of certiorari, had also waived opposition to
the issues presented in the petition. Petitioner also argued
that because of respondent’s waiver petitioner is entitled to a
$300 refund.
On April 17, 2002, respondent issued a Notice of
Determination Concerning Collection Actions(s) Under Section 6320
and/or 6330 determining to proceed with collection of
petitioner’s 1993 and 1994 tax liabilities.
Discussion
Respondent moved for summary judgment on the question of
whether he may proceed to collect petitioner’s 1993 and 1994
income tax liabilities. Summary judgment is intended to expedite
litigation and avoid unnecessary trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). A motion for summary
judgment may be granted if there is no genuine issue as to any
material fact. See Rule 121(b); Elec. Arts, Inc. v.
Commissioner, 118 T.C. 226, 238 (2002). The moving party bears
the burden of showing that there is no genuine issue of material
fact, and factual inferences will be read in a manner most
favorable to the party opposing summary judgment. Bond v.
Commissioner, 100 T.C. 32, 36 (1993); Dahlstrom v. Commissioner,
85 T.C. 812, 821 (1985). This case is ripe for summary judgment
with respect to petitioner’s 1994 tax year. Genuine issues of
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