Marc Perkel - Page 8

                                        - 7 -                                         
          petitioner had continued to fail to produce all the information             
          needed to determine if petitioner is entitled to an OIC.  In                
          response, petitioner stated that he had “one more document to               
          present”.  When queried by the Court as to what that might be, he           
          replied:  “It’s my latest offer and compromise.”  Petitioner also           
          argued that he is disputing the underlying tax because he                   
          disagrees with, apparently, the assessed accuracy-related                   
          penalty.                                                                    
               The Court denied petitioner’s motion for remand, took                  
          respondent’s motion under advisement, and allowed petitioner 30             
          days in which to submit a response to respondent’s motion that              
          would show the Court that there is a material issue for trial.              
                                     Discussion                                       
               Respondent reasons that because the only issue that                    
          petitioner raised at the hearing under sections 6320 and 6330 was           
          with respect to an alternative collection method, an OIC, the               
          requirements for which were never fulfilled, respondent is                  
          entitled to a ruling in his favor as a matter of law.                       
               Petitioner’s argument now appears to be focused on disputing           
          the underlying tax liability.                                               
          Summary Judgment                                                            
               The standard for granting a motion for summary judgment                
          under Rule 121 is stated in paragraph (b) of the Rule as follows:           







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011