-4- groceries, utilities, clothing, personal fitness, home pool supplies and services, magazine and newspaper subscriptions, accounting and legal fees, and numerous cash withdrawals. The Appeals officer also reviewed an “Incomplete” Form 433, Collection Information Statement, that petitioner had filed with the Commissioner as to its request to make installment payments. On June 7, 2002, Appeals issued to petitioner a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 for 1997 and 1998 (notice of determination). The notice of determination reflected the determination of Appeals to sustain the proposed levy on petitioner’s property. The notice of determination also reflected the determination of Appeals not to accept petitioner’s request to make installment payments. The notice of determination stated that petitioner was out of compliance with its filing requirements and that it had commingled its funds with its shareholders and the funds of a related corporation. Discussion Summary judgment may be granted with respect to all or any part of the legal issues in controversy if it is shown 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). We conclude that there is noPage: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011