-4- acted in bad faith by being unresponsive to telephone calls and information requests, and deliberately supplying false contact information that frustrated efficient communication. On August 5, 2005, respondent filed his Motion for Summary Judgment (Motion) in response to which petitioner filed Petitioner’s Opposition to Respondent’s Motion for Summary Judgment. Pursuant to an Order of the Court dated October 28, 2005, respondent filed his Supplement to Respondent’s Motion for Summary Judgment (Respondent’s Supplement, discussed infra), in response to which petitioner filed Petitioner’s Opposition to Respondent’s Supplement to Respondent’s Motion for Summary Judgment (Petitioner’s Opposition). Under Rule 121, a summary adjudication may be made “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). While petitioner throughout this case has made a number of conclusory and unsupported allegations of Internal Revenue Service (IRS) misconduct, no material facts are in dispute; thus, whether respondent has authority to proceed with levy may be decided as a matter of law.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011