- 3 - Respondent sent petitioner Letter 1058, Notice of Intent to Levy and Notice of Your Right to a Hearing, for 2002. Petitioner timely requested a hearing. The only issue raised in his request for a hearing was the underlying tax liability. During a telephone hearing, the Appeals officer informed petitioner that he was not allowed to raise his underlying tax liability because he had received a statutory notice of deficiency. Petitioner raised no other issue. The only issue raised by the petition in this case is petitioner’s underlying tax liability. Discussion Respondent reasons that since the only issue that petitioner has raised questions the underlying tax liability, respondent is entitled to a ruling in his favor as a matter of law. The Court agrees with respondent. Standard for Granting Summary Judgment The standard for granting a motion for summary judgment under Rule 121 is that A decision shall * * * be rendered if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that a decision may be rendered as a matter of law. * * * [Rule 121(b).2] 2Rule 121 is derived from Fed. R. Civ. P. 56. Therefore, authorities interpreting the latter will be considered by the Court in applying our Rule. Espinoza v. Commissioner, 78 T.C. 412, 415-416 (1982).Page: Previous 1 2 3 4 5 6 7 NextLast modified: November 10, 2007