Warren L. Owens - Page 6

                                        - 5 -                                         
                    The IRS lost my 1991 tax return.  I sent a copy of                
               the 1991 tax return in 1993.  At that time I asked                     
               about the 1989, & 1990 tax return, because I was due a                 
               small return.  Also, the IRS took money from my account                
               for my 1993 taxes.  I sent a copy of my 1993 tax return                
               showing the IRS that they were wrong again.                            
               Respondent filed the instant motion for summary judgment on            
          December 3, 2004, and petitioner filed an objection thereto on              
          April 21, 2005.  Attached to the objection petitioner included,             
          inter alia, a copy of a computerized printout for Form 1040 for             
          1991, bearing a signature for petitioner dated March 28, 1992.              
          The return reflects total tax of $4,348, withholding of $4,819,             
          and a refund amount of $471.  A hearing was held on respondent’s            
          motion on June 7, 2005.  Both petitioner and respondent appeared            
          and were heard, and the motion was taken under advisement.                  
                                     Discussion                                       
               Rule 121(a) allows a party to move “for a summary                      
          adjudication in the moving party’s favor upon all or any part of            
          the legal issues in controversy.”  Rule 121(b) directs that a               
          decision on such a motion shall be rendered “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.”                        
               The moving party bears the burden of demonstrating that no             
          genuine issue of material fact exists and that he or she is                 
          entitled to judgment as a matter of law.  Sundstrand Corp. &                





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