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bears the burden of proving that there is no genuine issue of
material fact, and factual inferences are viewed in a light most
favorable to the nonmoving party. Craig v. Commissioner, 119
T.C. 252, 260 (2002); Dahlstrom v. Commissioner, 85 T.C. 812, 821
(1985). The party opposing summary judgment must set forth
specific facts that show that a genuine question of material fact
exists and may not rely merely on allegations or denials in the
pleadings. Grant Creek Water Works, Ltd. v. Commissioner, 91
T.C. 322, 325 (1988); Casanova Co. v. Commissioner, 87 T.C. 214,
217 (1986).
Section 6320(a)(1) requires the Secretary to give persons
liable to pay taxes written notice of the filing of a tax lien.
Section 6320(a)(3)(B) and (b)(1) provides that the notice shall
inform such persons of the right to request a hearing in
respondent’s Appeals Office.
Section 6320(c) provides that an Appeals Office hearing
generally shall be conducted consistently with the procedures set
forth in section 6330(c), (d), and (e). The Appeals officer must
verify at the hearing that the applicable laws and administrative
procedures have been followed. Sec. 6330(c)(1). At the hearing,
the person against whom the lien is made may raise any relevant
issues relating to the unpaid tax or the lien, including
appropriate spousal defenses, challenges to the appropriateness
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Last modified: May 25, 2011