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Petitioners have provided no evidence that any assessments of tax
for the years at issue ever took place prior to May 10, 1994.
Respondent, after adequate time for discovery, has made a
showing from the record of a complete failure of proof concerning
an essential element of petitioners’ claim, and on which
petitioners would bear the burden of proof at trial. Rule
142(a); see Celotex Corp. v. Catrett, 477 U.S. 317, 322-323
(1986). There can be no genuine issue as to any material fact
with respect to petitioners’ claim that the period of limitations
for collection has expired. Because petitioners have failed to
set forth specific facts showing that there is a genuine issue
for trial as to the expiration of the period of limitations on
collection, respondent is entitled to a summary disposition in
his favor. Rule 121(d).
Conclusion
The Court finds as a matter of law that petitioners are
barred from contesting the existence, amounts, and timeliness of
the underlying assessments in this case, and that the period of
limitations on collection of the assessments here has not
expired.
An appropriate order will
be issued granting respondent’s
motion for partial summary
judgment.
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