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Petitioner admitted that he purposely delayed filing his tax
return claiming a refund in order to avoid having his refund
seized to pay child support. The uncontested facts show that a
significant aspect of the delay in payment is attributable to
petitioner. Petitioner has not alleged any error or delay in
payment attributable to an officer or employee of the IRS other
than the legal issues that the Court has already decided against
him. See sec. 6404(e).
Because petitioner has failed to present any evidence that
there is a genuine issue of material fact for trial in this case,
the Court concludes that respondent is entitled to judgment as a
matter of law sustaining the notice of determination dated
November 21, 2005. The Court will grant respondent’s motion for
summary judgment.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: November 10, 2007