- 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 Next
Last modified: November 10, 2007