Deborah Carman Goodin - Page 11

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               Internal Revenue Service, North Carolina Department of                 
               Revenue, fuel bills and other obligations just to name                 
               a few.  Time is stolen from family and friends.                        
               On June 13, 2005, petitioner filed with the Court a motion             
          to dismiss, which the Court denied.  Petitioner’s motion to                 
          dismiss contained statements, contentions, arguments, and re-               
          quests that the Court finds to be frivolous and/or groundless.4             
               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).  We             
          conclude that there are no genuine issues of material fact                  
          regarding the questions raised in respondent’s motion for summary           
               Petitioner did not file a petition with the Court with                 
          respect to the notice of deficiency that respondent issued to her           
          relating to her taxable years 1997, 1998, and 1999.  Where, as is           
          the case here, the validity of the underlying tax liability is              
          not properly placed at issue, the Court will review the determi-            
          nation of the Commissioner of the Internal Revenue for abuse of             

               4The frivolous and/or groundless statements, contentions,              
          arguments, and requests in petitioner’s motion to dismiss are               
          similar to the frivolous and/or groundless statements, conten-              
          tions, arguments, and requests in documents filed by certain                
          other taxpayers with cases in the Court.  See, e.g., Fink v.                
          Commissioner, T.C. Memo. 2003-61; Smith v. Commissioner, supra.             

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