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inferences are drawn in a manner most favorable to the party
opposing summary judgment. Dahlstrom v. Commissioner, 85 T.C.
812, 821 (1985); Jacklin v. Commissioner, 79 T.C. 340, 344
(1982).
Petitioner has raised no genuine issue as to any material
fact. Accordingly, we conclude that this case is ripe for
summary judgment.
Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, the Secretary may collect such tax
by levy on the person’s property. Section 6331(d) provides that
at least 30 days before enforcing collection by levy on the
person’s property, the Secretary must provide the person with a
final notice of intent to levy, including notice of the
administrative appeals available to the person.
Section 6330 generally provides that the Commissioner cannot
proceed with collection by levy until the person has been
provided with notice and the opportunity for an administrative
review of the matter (in the form of a Hearing before Appeals)
and, if dissatisfied, with judicial review of the administrative
determination. Davis v. Commissioner, 115 T.C. 35, 37 (2000);
Goza v. Commissioner, 114 T.C. at 179. In the event of such a
judicial review, the Court’s standard of review depends on
whether the underlying tax liability is at issue. The Court
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