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Summary Judgment
Both parties have filed motions for summary judgment so that
each ostensibly believes that this matter is ripe for resolution
as a matter of law. Summary judgment is appropriate if there is
no genuine issue of a material fact and a decision may be
rendered as a matter of law. Rule 121(b); Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). In this case there is no
apparent disagreement about the material facts and circumstances
in the controversy. Accordingly, this case is ripe for
resolution by means of summary judgment.
Petitioner’s Representative
Petitioner complains that his representative, Mr. Hubacek,
was not allowed to represent petitioner before the IRS or to
receive copies of any correspondence from respondent to
petitioner. In that regard, respondent’s representative, in her
affidavit attached to the summary judgment motion, stated that
Mr. Hubacek had been permanently barred from providing tax
services and/or representing taxpayers before the IRS. In that
regard, petitioner was not prevented from either finding another
representative or representing himself, as he did. Under these
circumstances, it was not an abuse of discretion to exclude Mr.
Hubacek from representing petitioner or receiving copies or
correspondence under a proffered power of attorney.
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Last modified: November 10, 2007