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did not include a copy of the letters to administer the estate,
we are satisfied on counsel’s representation that Mrs. Giamelli
has been appointed the executrix of her husband’s estate and that
she wishes to continue with his petition in that capacity.
Accordingly, because we find that Mrs. Giamelli wishes to be
substituted for Mr. Giamelli, in her capacity as the executrix of
Mr. Giamelli’s estate, an appropriate order will be entered
amending the caption of this case. Further, respondent’s motion
to dismiss for lack of prosecution will be denied.
II. Motion for Summary Judgment
Respondent has also filed a motion for summary judgment
pursuant to Rule 121(a). Respondent argues for summary judgment
on the grounds that the Appeals officer properly exercised her
discretion in rejecting the proposed installment agreement and
sustaining the proposed collection action because Mr. Giamelli
was not in compliance with his current tax obligations.
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); see Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994). The moving party
bears the burden of proving that there is no genuine issue of
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