- 12 - petition and a supplement attached to the petition that we consider to be part of the petition contain statements, conten- tions, arguments, and requests that the Court finds to be frivo- lous and/or groundless.7 With respect to section 7521(a)(1), petitioner alleges in the supplement attached to the petition that the Appeals Office refused to allow him to make an audio recording of the hearing held with that office on January 16, 2003, and that that refusal was improper under that section. Discussion 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. We turn first to whether the Court’s jurisdiction is invoked with respect to the decision letter that the Appeals Office issued to petitioner with respect to the notice of intent to levy. Respondent acknowledges that petitioner’s Form 12153 was 7The frivolous and/or groundless statements, contentions, arguments, and requests in petitioner’s petition and the supple- ment to that petition are very similar to the frivolous and/or groundless statements, contentions, arguments, and requests in the respective petitions filed with the Court by certain other taxpayers. See, e.g., Copeland v. Commissioner, T.C. Memo. 2003- 46; Smith v. Commissioner, T.C. Memo. 2003-45.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011