- 5 - for the calendar year ending December 31, 1994, or any year for that matter. n) The Petitioner has been irreparably harmed and injured in his reputation and good name by these false and erroneously [sic] accusations and his [sic] 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 his 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 allegationsPage: Previous 1 2 3 4 5 6 7 NextLast modified: November 10, 2007