-7-
that there is no genuine issue of material fact, and factual
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).
As will be shown in the discussion that follows, petitioner
has raised no genuine issue as to any material fact.
Accordingly, we conclude that this case is ripe for summary
judgment.
Petitioner argues that the Appeals officer failed to obtain
verification from the Secretary that the requirements of all
applicable laws and administrative procedures were met as
required by section 6330(c)(1). We disagree. First, section
6330(c)(1) does not require the Commissioner to rely upon a
particular document (e.g., the summary record itself rather than
transcripts of account) to satisfy this verification requirement.
Kuglin v. Commissioner, T.C. Memo. 2002-51; see also Weishan v.
Commissioner, T.C. Memo. 2002-88. Second, the Appeals officer is
not required to give the taxpayer a copy of the verification that
the requirements of any applicable law or administrative
procedure have been met. Sec. 6330(c)(1); sec. 301.6330-1(e)(1),
Proced. & Admin. Regs.; see also Nestor v. Commissioner, 118 T.C.
162 (2002). More importantly, in this case, petitioner not only
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011