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Discussion
Respondent seeks summary judgment with respect to whether he
may proceed to collect certain outstanding tax liabilities
against petitioner and whether petitioner should be held liable
for a penalty under section 6673. Rule 121 provides for summary
judgment to be employed as to part or all of the legal issues in
controversy if there is no genuine issue as to any material fact
and a summary adjudication may be rendered as a matter of law.
See also Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994). In that regard,
summary judgment is intended to expedite litigation and avoid
unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988).
There is no genuine issue as to any material fact in this
case. Respondent, pursuant to section 6331(a) was seeking to
levy on petitioner’s property. In accord with sections 6330(a)
and 6331(d), respondent provided petitioner with final notice of
intent to levy, which also included notice of petitioner’s right
to an administrative appeal of respondent’s decision to collect
the tax. In that regard, the Commissioner cannot collect by levy
without the opportunity for a taxpayer to seek an administrative
review of the decision to proceed with collection, and/or the
opportunity for judicial review of the administrative
determination. Davis v. Commissioner, 115 T.C. 35, 37 (2000).
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Last modified: May 25, 2011