Opinion
17165-19 17169-19 17177-19 17178-19 17187-19 17201-19 17205-19 17206-19
12-26-2023
GENIE R. JONES, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge
These cases are calendared for trial at the Court's Special Session scheduled to commence on February 5, 2024, in Philadelphia, Pennsylvania. On December 6, 2023, respondent filed a Motion for Partial Summary Judgment (respondent's Motion) arguing that respondent satisfied the requirements of section 6751(b)(1)with respect to the penalties asserted in these cases. On December 14, 2023, petitioner filed Petitioner's Response to Respondent's Motion for Partial Summary Judgment indicating that petitioner does not object to the granting of respondent's Motion as it relates to the supervisory approval requirement of section 6751(b)(1).
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure.
The purpose of summary judgment is to expedite litigation and avoid costly, time-consuming, and unnecessary trials. Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681 (1988). The Court may grant summary judgment when there is no genuine dispute as to any material fact and a decision may be rendered as a matter of law. Rule 121(a)(2); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), aff'd, 17 F.39 965 (7th Cir. 1994). In deciding whether to grant summary judgment, we construe factual materials and inferences drawn from them in the light most favorable to the nonmoving party. Id. at 520. However, the nonmoving party may not rest upon mere allegations or denials in his pleadings, but instead must set forth specific facts showing that there is a genuine dispute for trial. Rule 121(d); see also Sundstrand Corp., 98 T.C. at 520.
The Court agrees with the parties that respondent has satisfied the requirements of section 6751 under current law. See, e.g., Belair Woods, LLC v. Commissioner, 154 T.C. 1 (2020) (requiring approval before the first formal written communication of the penalty to the taxpayer). Respondent has established that there is no genuine dispute for trial related to the requirements of section 6751(b)(1). Accordingly, partial summary judgment on that issue is appropriate. See Rule 121(a).
To reflect the foregoing, it is
ORDERED that respondent's Motion for Partial Summary Judgment, filed on December 6, 2023, is granted.