- 5 -
interest rate charged by the Service when combined with
the failure to pay penalty.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted where there is no genuine issue of any material fact and
a decision may be rendered as a matter of law. Rule 121(a) and
(b); see Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994); Zaentz v.
Commissioner, 90 T.C. 753, 754 (1988). The moving party bears
the burden of proving that there is no genuine issue of material
fact; 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).
Petitioner contends that the Appeals officer erred in
rejecting his installment agreement and in improperly and
prematurely concluding the Appeals Office hearing. We review
these matters for abuse of discretion. See Orum v. Commissioner,
123 T.C. 1, 12-13 (2004), affd. 412 F.3d 819 (7th Cir. 2005);
Sego v. Commissioner, 114 T.C. 604, 610 (2000).
Internal Revenue Service guidelines require a taxpayer to be
current with filing and payment requirements to qualify for an
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011