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to maintain a Federal tax lien filing and to proceed with a levy
action should be sustained. At the time of filing the petition,
petitioner resided in West Chester, Pennsylvania.
Summary judgment is designed to expedite litigation and to
avoid unnecessary and expensive trials. Shiosaki v.
Commissioner, 61 T.C. 861, 862 (1974). A motion for summary
judgment is granted where the pleadings and other materials show
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(b);
Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.
17 F.3d 965 (7th Cir. 1994). The burden is on the moving party
to demonstrate that no genuine issue as to any material fact
remains and that he is entitled to judgment as a matter of law.
FPL Group, Inc. & Subs. v. Commissioner, 116 T.C. 73, 74-75
(2001). In all cases, the evidence is viewed in the light most
favorable to the nonmoving party. Bond v. Commissioner, 100 T.C.
32, 36 (1993).
Petitioner filed joint income tax returns for taxable years
1995, 1996, 1997, 1998, and 1999. Those returns reported income
taxes due; however, petitioner failed to pay the entire amounts
of those taxes. Respondent assessed the taxes reported and also
assessed interest and penalties. Respondent issued a notice of
deficiency with respect to the 1997 joint tax return. Petitioner
failed to file a petition to the Tax Court with respect to that
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