Cynthia Ann Schlosser - Page 5

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                    n) The Petitioner has been irreparably harmed and                 
               injured in his [sic] reputation and good name by these                 
               false and erroneously [sic] accusations and she has                    
               incurred out-of-pocket expenses to dispute these claims                
               asserted by the Commissioner.                                          
               Respondent has filed a motion for summary judgment in which            
          he alleges that petitioner’s position is based on frivolous                 
          allegations and arguments.  In his motion, respondent also moves            
          that this Court impose a penalty under section 6673 because                 
          petitioner has instituted these proceedings primarily for the               
          purpose of delay and petitioner’s position is frivolous and                 
          groundless.  In response to respondent’s motion for summary                 
          judgment, petitioner relies on the same type of allegations and             
          positions that were contained in her above-quoted petition.                 
               Summary judgment is intended to expedite litigation and                
          avoid unnecessary and expensive trials.  Fla. Peach Corp. v.                
          Commissioner, 90 T.C. 678, 681 (1988).  Summary judgment may be             
          granted where there is no genuine issue of any material fact, and           
          a decision may be rendered as a matter of law.  Rule 121(a) and             
          (b).  The moving party bears the burden of proving that there is            
          no genuine issue of material fact.  Dahlstrom v. Commissioner, 85           
          T.C. 812, 821 (1985); Naftel v. Commissioner, 85 T.C. 527, 529              
          (1985).  When a motion for summary judgment is made and properly            
          supported, the adverse party may not rest upon mere allegations             

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