- 6 -
After filing an answer to the petition, respondent filed a
Motion for Summary Judgment. Respondent maintains that there is
no dispute as to a material fact and the Court should enter
judgment as a matter of law sustaining the notice of
determination dated September 26, 2002. Respondent argues that
petitioners are barred from challenging the existence or amount
of their underlying tax liability for 2000 in this collection
review proceeding on the ground that the tax liability in
question was “self-assessed” on petitioners’ original tax return
pursuant to section 6201(a)(1). Petitioners filed an Objection
to respondent’s motion.
This matter was called for hearing at the Court’s motions
session held in Washington, D.C. Counsel for both parties
appeared at the hearing and made oral argument.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. See Florida 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(b); Sundstrand Corp. v.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011