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ing judgement. At that time final, if any, taxes &
penalties due will be assesed. (Please refer to The
United States District Court for the Northern District
of Ohio Eastern Division Case No 99-00368) [Reproduced
literally.]
Discussion
Respondent’s motion pertains to the taxable years 1994,
1995, and 1996. The notice that respondent issued to Mr.
Clinkscale and Ms. Clinkscale also made determinations for the
taxable year 1997. We conclude that the petition filed in this
case placed in issue only the taxable years 1994, 1995, and 1996
and that the taxable year 1997 is not before the Court. See,
e.g., O’Neil v. Commissioner, 66 T.C. 105 (1976).
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994).
All of the facts on which respondent relies in respondent’s
motion have been deemed admitted and/or not disputed. The facts
deemed admitted include the material facts on which we may
proceed to resolve the issues in respondent’s motion, including
the issue relating to the fraud penalties under section 6663(a),
see, e.g., Doncaster v. Commissioner, 77 T.C. 334, 337 (1981).
We conclude that there are no genuine issues of material fact
regarding the issues raised in respondent’s motion.
The Court gave Mr. Clinkscale ample opportunity to inform
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