Opinion ID: 6209
Heading Depth: 2
Heading Rank: 3

Heading: Summary Judgment and Judicial Admissions

Text: 35 As its last line of defense, the government argues that Stallard has failed to show the absence of a genuine issue of material fact as to whether the Form 23C assessment was for the wrong period. 23 We conclude that the government's various admissions made in the instant litigation of this matter interdict this argument. 36 In its memorandum supporting its request for summary judgment and opposing Stallard's motion, the government stated that the assessment at issue was for the period ending June 30, 1983. 24 The government also offered into evidence as Government Exhibit No. 4 the declaration of Sandra K. Davis, an advisor with the Special Procedures Branch of the IRS. Davis stated unequivocally and under penalty of perjury that the tax period used to assess taxes against Stallard was the period ending June 30, 1983. 25 Moreover, Government Exhibit C--offered to certify that the Form 23C was a true copy--stated that the Form 23C assessment against Stallard was for the tax period ending June 30, 1983. We observe in passing that these admissions were warranted as they were consistent with the multitude of other documents produced by the IRS contemporaneously with and immediately following the assessment--all of which listed June 30, 1983 as the applicable tax period. 26 Under the overwhelming, consistent totality of these circumstances, the government is bound by its admissions. 27 III