-5-
penalties, petitioners allege that they were improperly charged
with two penalties for 2003 and that the penalties are
unreasonable.
On February 6, 2007, respondent issued petitioners a notice
of determination, denying petitioners relief from the penalties.
Petitioners timely filed a petition with this Court. On November
8, 2007, respondent filed a motion for entry of order that
undenied allegations in the answer be deemed admitted as provided
in Rule 37(c). On December 10, 2007, we granted respondent’s
motion. Therefore, petitioners are deemed to have admitted that
the frivolous return penalties for 2003 were timely assessed
before the expiration of the 3-year period for assessment
applicable under section 6501(a).
Discussion
A. Summary Judgment
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). The Court may grant
summary judgment when there is no genuine issue of material fact
and a decision may be rendered as a matter of law. Rule 121(b);
Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.
17 F.3d 965 (7th Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753,
754 (1988). The moving party bears the burden of proving that
there is no genuine issue of material fact. Dahlstrom v.
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