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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.
Discussion
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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Last modified: November 10, 2007