US TAX COURT

Randy Patriot,              )
Petitioner                  )       Docket 10491-00
 v.                         )
Commissioner IRS,           )       MOTION FOR PARTIAL 
Respondent                  )       SUMMARY JUDGMENT

Respondent moves, pursuant to the provisions of Tax Court Rule 121, for a partial summary adjudication in respondent's favor in this case upon the issue of unreported income received for taxable year 2003.
 
In support thereof, respondent states:p; The stipulation of facts in this case was filed on February 3, 2009.
 
2.  This motion is made at least 30 days after the date that the pleadings in this case were closed and within such time as not to delay the trial.  Tax Court Rule 121(a).
 
3.  In the notice of deficiency upon which this case is based, respondent determined that petitioner had unreported income for taxable year 2003.
 
4.  In support of this Motion for Partial Summary Judgment, respondent relies upon the stipulation of facts that was filed in Dallas, Texas on February 3, 2009.  Petitioner admitted to receiving a gross distribution during taxable year 2003 in the amount $37,665.99 from Continental Airlines Retirement Plan, royalty income during taxable year 2003, in the amount of $100.00 from Roberts & Hammack, Inc., and interest in during taxable year 2003, in the amount of $86.00 from Delta Employees Credit Union.
 
5.  Upon granting of this motion, the following issues remain for trial:  1) failure-to-file penalty,  2)  failure-to-pay penalty,  3)  estimated tax penalty,  4)  any deductions, credits, business expenses, and charitable donations that petitioner may claim.
 
6.  Respondent respectfully states that counsel of record has reviewed the administrative file and on the basis of the review of the file and the pleadings, concludes that there remains no genuine issue of material fact for trial upon the issue of unreported taxable income received for taxable year 2003.
 
7.  Respondent has attempted to contact petitioner about this motion.  Respondent left a message on petitioner's telephone that petitioner used when filing his petition with the Tax Court.  Petitioner has not responded to the message.  Pursuant to Tax Court Rule 50(a), respondent asks the Court to assume petitioner would object to the granting of this motion.
 
Wherefore, it is prayed that this motion be granted.