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abuse of discretion standard under which his actions are to be
reviewed.
Genuine Issues of Material Fact
Finally, petitioners oppose respondent's motion for summary
judgment on the grounds that genuine issues of material fact
remain in this case. The alleged issues are: (1) Petitioners did
not fail to provide evidence in support of their financial
statement; (2) petitioners do not own a partial interest in the
"Lehman" building; (3) petitioners' interest in certain family
corporations has no market or collateral value; and (4)
petitioners do not have excess income of $2,813 per month.
Regarding any failure of petitioners to provide evidence in
support of their financial statement, we see no genuine issue
here. The offer specialist did not modify any of the income or
expense items reported by petitioners on their Form 433-A for
lack of substantiation. Her adjustments to income were based on
petitioners' 2001 Federal income tax return. Her adjustments to
reported expenses were dictated by respondent's published
guidelines.
Regarding any interest petitioners held in the "Lehman"
building (B. Lemann Building) or family corporations, both the
offer specialist's analysis and the Appeals officer's
determination make clear that neither the value of the B. Lemann
Building nor any family corporation was relied upon in
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