-6-
discretion where the validity of the underlying liability is not
properly at issue. Sego v. Commissioner, 114 T.C. 604, 610
(2000).
Here, respondent notified petitioners that he was proposing
to levy upon their property in order to collect their Federal
income tax debt for 1997. Petitioners requested the hearing
referenced in section 6330, which was later held with Appeals.
Following the determination by Appeals that respondent’s proposed
levy was proper, petitioners sought relief in this Court.
Petitioners argue that the notices of determination were in error
because, they allege: (1) The assessment was not valid; (2) the
Appeals officer never received verification that the requirements
of applicable law and procedure had been met; (3) the underlying
tax liability was incorrect; (4) they never received a “valid”
notice of deficiency; (5) they never received a notice and demand
for payment; and (6) a frivolous return penalty under section
6702 was incorrect.
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. 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
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