-5-
On August 17, 2004, Appeals Officer Terrence Riddle
conducted a face-to-face hearing with Ms. Kuykendall. At the
hearing, petitioners sought to challenge the underlying tax
liability by providing documentation to substantiate the
disallowed deductions. Officer Riddle determined that
petitioners could not properly challenge the underlying tax
liability at the hearing because they previously had the
opportunity to petition this Court for review of the deficiency.
As to the examiner’s decision not to postpone the audit, Officer
Riddle determined that petitioners were allowed a reasonable
amount of time in which to respond to the audit report.
On July 20, 2006, respondent issued a notice of
determination sustaining the proposed collection action for 1999.
Petitioners timely filed a petition with this Court. In the
petition, they sought to challenge the underlying tax liability
by asserting that the disallowed deductions were valid.
Petitioners also challenged respondent’s failure to postpone the
examination of their 1999 return.
On June 19, 2007, respondent filed a motion for summary
judgment on all issues in the case. On July 27, 2007,
petitioners filed their response.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. Peach Corp. v.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: November 10, 2007