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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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