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may seek judicial review of the administrative determination in
either the Tax Court or a Federal District Court, during which
review the suspension of the levy continues.
Section 6330(c)(2)(B) provides that the existence or the
amount of the underlying tax liability can be contested at an
Appeals Office hearing if the taxpayer did not receive a notice
of deficiency for the taxes in question or did not otherwise have
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
liability.
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).
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Last modified: May 25, 2011