- 6 - notice of determination to Ms. Frank. (We shall refer collec- tively to those two notices as petitioners’ notices of determina- tion). An attachment to each such notice of determination stated: ! The Secretary has provided sufficient verification that the requirements of any applicable law or administrative procedure have been met. ! Your request for a hearing with Appeals was made under IRC �6330 to prevent appropriate collection action. You filed your 1997 tax return, reported zero income and claimed a $5,839.56 refund. You were issued a Statutory Notice of Deficiency for 1997 on November 17, 1999 and given the opportu- nity to dispute the liability with the United States Tax Court; you failed to do so. A tele- phone [sic] hearing was held with you on December 20, 2000 to discuss alternative collection propos- als for 1997. You failed to discuss or make any alternative collection proposals for 1997. ! Without further cooperation, it is Appeals deci- sion that the proposed collection action balances the need for efficient collection of taxes with the taxpayer’s [sic] legitimate concern that any collection action be no more intrusive than neces- sary. Discussion The Court may grant summary judgment where there is no genuine issue of material fact and a decision may be rendered as a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). We conclude that there are no genuine issues of material fact regarding the questions raised in respondent’s motion. Where, as is the case here, the validity of the underlyingPage: Previous 1 2 3 4 5 6 7 8 9 Next
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