Opinion
17133-22
04-28-2023
CURT ALLEN BYRON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 4, 2023, petitioner filed in the above-docketed matter a Motion for Summary Judgment. Respondent thereafter on April 27, 2023, filed a notice of objection to the motion.
Rule 121(a) of the Tax Court Rules of Practice and Procedure allows a party to move "for a summary adjudication in the moving party's favor upon all or any part of the legal issues in controversy." Rule 121(b) directs that a decision on such a motion shall be rendered "if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits or declarations, if any, show that there is no genuine dispute as to any material fact and that a decision may be rendered as a matter of law." The moving party bears the burden of demonstrating that no genuine dispute or issue of material fact exists and that he or she is entitled to judgment as a matter of law. Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), aff'd, 17 F.3d 965 (7th Cir. 1994). Facts are viewed in the light most favorable to the nonmoving party. Id.
Here, petitioner seeks an abatement of interest for the taxable years 2007 and 2008. Even a brief review of the record shows that factual questions remain about whether petitioner meets the standards for such relief as set forth in section 6404 of the Internal Revenue Code (I.R.C.).
Accordingly, the premises considered, it is
ORDERED that petitioner's Motion for Summary Judgment, filed April 4, 2023, is denied.