Opinion
5400-19L
01-22-2024
STEPHEN KENT ROSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge.
This Collection Due Process case is before the Court on respondent's Motion for Summary Judgment, filed September 29, 2023. On October 26, 2023, petitioner filed his Opposition to Motion for Summary Judgment.
The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, dated February 11, 2018, in which respondent determined to sustain the proposed levy action to collect petitioner's unpaid 2010 federal income tax liability, including penalties and interest.
Summary judgment serves "to expedite litigation and avoid unnecessary and expensive trials." Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681 (1988). The moving party bears the burden of proving that there is no genuine issue of material fact. Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v. Commissioner, 79 T.C. 340, 344 (1982). Summary judgment may be granted with respect to all or any part of the legal issues in controversy if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with 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. See Rule 121(a)(2), Tax Court Rules of Practice and Procedure. Facts are viewed in the light most favorable to the nonmoving party. Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), aff 'd, 17 F.3d 965 (7th Cir. 1994).
Upon due consideration, it appears to the Court that there are material issues of fact in dispute. Summary judgment is not appropriate under these circumstances. Accordingly, it is
ORDERED that respondent's motion is denied without prejudice. It is further
ORDERED that, on or before February 21, 2024, the parties shall submit decision documents or file a Joint Status Report with the Court as to the then-present status of this case.