-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.
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Last modified: May 25, 2011