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following grounds: (1) Since petitioner reported the unpaid
taxes on returns he made, the Appeals officer properly refused to
consider the accuracy of the assessments; (2) even if the Appeals
officer erred in refusing to consider the accuracy of the
assessments, petitioner has failed to aver facts sufficient to
show error in the assessments; and (3) petitioner has failed to
aver facts showing any other error in the determination.
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 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). We are satisfied that there is no genuine issue as to
any material fact and that a decision may be rendered as a matter
of law. For the reasons that follow, we shall grant the motion
on the basis of respondent’s second and third grounds and enter
an appropriate order and decision in respondent’s favor.
Background
The following facts are gathered from the pleadings, the
parties’ trial memoranda, the motion and declaration of Peggy
Gartenbaum, one of respondent’s counsel, submitted in support of
the motion, petitioner’s opposition to the motion, and other
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Last modified: May 25, 2011