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of her outstanding liabilities for 1995 and 1996 during the
collection review process.
After filing an answer to the petition, respondent filed a
Motion For Summary Judgment. Petitioner filed an opposition to
respondent’s motion. This matter was called for hearing at the
Court’s November 9, 2005 motions session held in Washington, D.C.
Counsel for both parties appeared at the hearing and offered
argument in respect of respondent’s motion. Following the
hearing, petitioner filed a supplement to her opposition.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. See Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues in
controversy 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. See
Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.
Commissioner, 79 T.C. 340, 344 (1982).
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