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attached a copy of petitioner’s request for admissions to his
objection.2
On November 16, 2004, pursuant to Rule 90, the Court ordered
petitioner to file his request for admissions. Petitioner failed
to do so.
On November 22, 2004, petitioner filed a status report. The
status report alleged criminal conduct by the Court and contained
disrespectful and vulgar statements directed to the Court.
Petitioner failed to appear at the call or recall of his
case.
On December 13, 2004, respondent filed a motion for summary
judgment and a motion to impose a penalty under section 6673.
Petitioner filed no response to either motion.
Discussion
A. Motion for Summary Judgment
Rule 121(a) provides that either party may move for summary
judgment upon all or any part of the legal issues in controversy.
Full or partial summary judgment may be granted only if it is
demonstrated that no genuine issue exists as to any 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).
2 We note that petitioner’s requests included: “‘Taxpayer’
means fiduciary”, “‘United States’ is a federal corporation”, and
“‘UNITED STATES OF AMERICA’ is another federal corporation”.
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