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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
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