Benjamin B. and Carolyn M. Haines - Page 5




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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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