- 4 - litigated, it could not be the subject of the hearing. He also informed them that because a “collection information statement” and proposal to pay the tax were not presented, there were no collection alternatives available. Petition A letter with an attached document titled “NOTICE OF PETITION” was received by the Court on November 15, 2004, regarding the notice of determination received by petitioners. The letter was signed by Mr. Tropper, who was still not admitted to practice before the Tax Court. Petitioners subsequently filed pro sese an amended petition in which they asserted that the issue is “whether a proper deduction was taken under section 1244 of the IRS Code for my taxable year 1995.” Discussion Respondent reasons that since the only issue that petitioners raise questions the existence and amount of the underlying tax liability, he is entitled to a ruling in his favor as a matter of law. All of petitioners’ arguments are addressed to their deficiency proceeding or to the preceding or succeeding administrative events. Standard for Granting Summary Judgment The standard for granting a motion for summary judgment under Rule 121 is stated in the Rule as follows:Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011