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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 no
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Last modified: May 25, 2011