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referenced in Rule 121(b) include deemed admissions pursuant to
Rule 90(c). Marshall v. Commissioner, 85 T.C. 267, 272 (1985).
The moving party bears the burden of proving that no genuine
issue of material fact exists and that he or she is entitled to
judgment as a matter of law. Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994).
Facts and inferences drawn from the record are viewed in the
light most favorable to the nonmoving party. Id. Where the
moving party properly makes and supports a motion for summary
judgment, the nonmoving party “may not rest upon the mere
allegations or denials of such party’s pleading,” but must, by
affidavits or otherwise, set forth “specific facts showing that
there is a genuine issue for trial.” Rule 121(d).
B. Deficiency
Based on the documents filed with the Court, including the
deemed admissions, supra, the Court concludes that respondent has
satisfied his burden of proving that no genuine issue of material
fact exists as to respondent’s deficiency determinations and that
respondent is entitled to judgment as a matter of law.
C. Additions to Tax
The Commissioner bears the burden of production in any court
proceeding with respect to an individual’s liability for
penalties or additions to tax. Sec. 7491(c). To meet this
burden, the Commissioner must present “sufficient evidence
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