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A decision shall * * * be rendered 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).]
Rule 121(d) provides that, when a properly supported motion
for summary judgment is made, the adverse party “must set forth
specific facts showing that there is a genuine issue for trial.”
Respondent poses two legal bases upon which to rest a
favorable ruling on his motion for partial summary judgment.
Respondent argues that as a matter of law, petitioners’ argument
concerning the period of limitations on assessment and the nature
of their partnership investments, potential issues in the prior
Tax Court litigation, are precluded from litigation in this case
due to statutory and caselaw principles. Respondent also argues
that he has shown that there remains no material issue of fact
with respect to whether the period of limitations on collection
has expired. The Court agrees with respondent on both issues.
Timely Notice of Deficiency
Section 6330 Review
Taxpayers may present at a section 6330 hearing challenges
to the existence or amount of the underlying tax liability “if
the person did not receive any statutory notice of deficiency for
such liability”. Sec. 6330(c)(2)(B).
Petitioners’ claims as to whether the statutory notice of
deficiency was issued within the period of limitations constitute
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Last modified: May 25, 2011