-6-
discretion with respect to other issues. Sego v. Commissioner,
114 T.C. 604, 610 (2000).
Here, respondent notified petitioner that he was proposing
to levy upon petitioner’s property in order to collect
petitioner’s Federal income tax debt for 1990 and 1991.
Following the determination by Appeals that respondent’s proposed
levy was proper, petitioner sought relief in this Court.2 The
only allegation by petitioner is that “the determination was made
without verification that the law and procedures were complied
with.”
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). The moving party bears the burden of proving
2 Because we lack jurisdiction over the assessment of the
sec. 6702 frivolous return penalties, we shall dismiss for lack
of jurisdiction the related part of the petition. Van Es v.
Commissioner, 115 T.C. 324 (2000).
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