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in the Internal Revenue Code that required petitioners to pay
Federal tax. Petitioners did not discuss any collection
alternatives or raise any of the other subjects set forth in
section 6330(c)(2) regarding the issues that may be raised at a
section 6330 hearing.
On April 23, 2002, respondent issued a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330.
Discussion
Respondent seeks summary judgment with respect to whether he
may proceed to collect certain outstanding tax liabilities
against petitioners and whether petitioners should be held liable
for a penalty under section 6673. Rule 121 provides for summary
judgment for part or all of the legal issues in controversy if
there is no genuine issue as to any material fact. 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. The matters raised in the pleadings are susceptible to
resolution by means of summary judgment. Respondent, pursuant to
section 6331(a), seeks to levy on petitioners’ property. In
accord with section 6331(d), respondent provided petitioners with
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