Ferrel Benjamin Gibbs - Page 6

                                        - 6 -                                         
          and all benefits from the Social Security Administration”.  He              
          also asserted that any and all funds held by the SSA for him must           
          immediately be refunded in full and that anything less would be             
          fraud.  Petitioner stated in his letter to the IRS that it was              
          “NOTICE to the Internal Revenue Service * * * that I no longer              
          wish to be associated with the Mark of the Beast and have no                
          desire to participate in the Social Security System.”                       
                                     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 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).  Petitioner has not             
          identified any facts or evidence that would be presented at trial           
          to controvert the undisputed facts already in the record.  See              
          Rule 121(d) (providing, in pertinent part, that a response “must            
          set forth specific facts showing that there is a genuine issue              
          for trial.”).  Petitioner’s objection to respondent’s motion for            
          summary judgment does not allege any factual errors with regard             
          to the Appeals’ determination that the collection action against            






Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011