-6-
irregularities in the assessment procedure, (2) the Form 4340
relied upon by the Appeals Office is contradicted by respondent’s
records and was not prepared in accordance with Internal Revenue
Manual instructions, (3) respondent did not issue a notice and
demand in compliance with section 6303, and (4) respondent
improperly denied petitioners’ request to record the section 6330
hearing. Respondent filed a motion for summary judgment on April
1, 2004.
Discussion
The purpose of summary judgment is to expedite litigation
and avoid the expense of unnecessary trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). A motion for summary
judgment may be granted where there is no dispute as to a
material fact and a decision may be rendered as a matter of law.
See Rule 121(a) and (b).3 The moving party bears the burden of
proving that there is no genuine issue of material fact, and
factual inferences are viewed in a light most favorable to the
nonmoving party. Craig v. Commissioner, 119 T.C. 252, 260
(2002); Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985);
3Rule 121(b) provides:
A decision shall thereafter 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. * * *
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011