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respondent’s motion was filed. Petitioner concedes the section
6662(a) penalties4 but maintains that the request was improperly
denied with respect to interest. Petitioner also argues that the
manner in which respondent conducted his examination unreasonably
delayed the settlement of petitioner’s case and prolonged the
period during which interest accrued. Petitioner asserts that
his testimony at trial would establish the impropriety of the
audit conducted by respondent, but petitioner did not submit an
affidavit in support of his position in opposition to
respondent’s motion.
On February 5, 2007, the Court held a hearing on
respondent’s summary judgment motion. Representatives for both
parties were present and were heard.
Discussion
I. Summary Judgment
Summary judgment is a procedure designed to expedite
litigation and avoid unnecessary, time-consuming, and expensive
trials. Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681
(1988). Summary judgment may be granted with respect to all or
any part of the legal issues presented “if the pleadings, answers
to interrogatories, depositions, admissions, and any other
acceptable materials, together with the affidavits, if any, show
4 In his opposition to the motion for summary judgment,
petitioner explicitly states that he will not contest the
imposition of the sec. 6662(a) penalties.
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Last modified: November 10, 2007