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Respondent filed an answer in which he denied the
allegations in the petition and to which he attached a complete
index to the administrative record. Respondent did not allege in
the answer any new or additional grounds for denying petitioner’s
exemption application beyond those grounds identified in the
final adverse determination letter.
Petitioner did not file a reply or move with respect to the
answer. The Court ordered the parties to submit the case on the
administrative record or to file a written report as to the then
present status of the case. As stated above, because petitioner
did not respond to respondent’s written request to stipulate to
the administrative record, respondent filed with the Court the
entire administrative record, together with the certificate
attesting to its genuineness.
Subsequently, respondent filed his Motion For Summary
Judgment. Petitioner was ordered to file a response to
respondent’s motion, but no response was received by the Court.
Thereafter, the Court issued an Order, placing respondent’s
Motion For Summary Judgment on a motions calendar assigned to
Special Trial Judge Armen, who was authorized to hear the matter
and make the decision of the Court. See sec. 7443A(b)(1), (c);
Rule 218(a); Deleg. Order No. 45, 126 T.C. VI (June 1, 2006).
At the hearing, counsel for respondent appeared and argued
in support of respondent’s motion. In contrast, there was no
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