William W. Howard - Page 6

                                        - 6 -                                         
          an earlier opportunity to dispute such tax liability.  Section              
          6330(d)(1)(A) provides that a taxpayer may file a petition for              
          review of the Commissioner's administrative determination with              
          the Tax Court if the Court has jurisdiction of the underlying tax           
               Summary judgment is intended to expedite litigation and                
          avoid unnecessary and expensive trials.  See Florida Peach Corp.            
          v. Commissioner, 90 T.C. 678, 681 (1988).  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 the affidavits, if any, show that there is no                 
          genuine issue as to any material fact and that a decision may be            
          rendered as a matter of law."  Rule 121(b); Sundstrand Corp. v.             
          Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th               
          Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988);                
          Naftel v. Commissioner, 85 T.C. 527, 529 (1985).                            
               In Goza v. Commissioner, 114 T.C. 176 (2000), we explained             
          that section 6330(c) provides for an Appeals Office hearing to              
          address collection issues such as spousal defenses, the                     
          appropriateness of the Commissioner's intended collection                   
          activities, and possible alternative means of collection.   The             
          taxpayer in Goza received a notice of deficiency, yet failed to             
          file a petition for redetermination with the Court.  When the               

Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011