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Because respondent has presented matters outside of the
pleadings, we treat respondent’s motion as a motion for summary
judgment pursuant to Rule 121. See Rule 40. Respondent contends
that there is no dispute as to any material fact with respect to
this levy action, and that respondent’s determination to proceed
with collection of petitioner’s outstanding tax liabilities for
1992 to 1997 and 1999 should be sustained as a matter of law.
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
genuine issue as to any material fact and that a decision may be
rendered as a matter of law.” Rule 121(a) and (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). The moving
party bears the burden of proving that there is no genuine issue
of material fact, and factual inferences will be read in a manner
1(...continued)
Revenue Code, as amended, and Rule references are to the Tax
Court Rules of Practice and Procedure.
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