- 2 -
Summary judgment is intended to expedite litigation and avoid
unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988).
Full or partial summary judgment is appropriate “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); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994). The moving party
bears the burden of proving that there is no genuine issue of
material fact, and factual inferences will be read in a manner
most favorable to the party opposing summary judgment. Dahlstrom
v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.
Commissioner, 79 T.C. 340, 344 (1982).
Upon consideration of the record, and viewing it in a light
most favorable to petitioner, material issues of fact are in
dispute. Accordingly, we shall deny respondent’s motion for
summary judgment.
Petitioner and respondent dispute what issues petitioner
raised and what actually transpired at the section 6330 hearing.
Respondent contends that petitioner did not submit requested
documents (e.g., a Form 433-A, Collection Information Statement
for Individuals) or a completed offer in compromise (OIC) to the
Page: Previous 1 2 3 4 Next
Last modified: May 25, 2011