-18-
However, like their Form 1040, petitioners’ Form 843 does
not contain arguments substantially similar to arguments
previously held to be frivolous or those that demonstrate a
desire to delay or impede the administration of Federal income
tax laws. Rather, petitioners appear to dispute respondent’s
collection activities related to 2003 and prior years. Without
more information, we cannot say as a matter of law that
petitioners have taken a frivolous position or that they desired
to delay or impede the administration of Federal income tax laws.
For the foregoing reasons, we hold that respondent has
failed to carry his burden of showing that there are no material
facts in dispute and that he should prevail as a matter of law.
To reflect the foregoing,
An appropriate order will
be issued denying respondent’s
motion for summary judgment.
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Last modified: March 27, 2008