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against petitioner and whether petitioner 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, seeks to levy on petitioner’s property. In accord
with section 6330(a), respondent provided petitioner with a final
notice of intent to levy, which also included notice of
petitioner’s right to an administrative appeal of respondent’s
determination to collect the tax. In that regard, the
Commissioner cannot collect unpaid tax by levy without the
opportunity for a taxpayer to seek an administrative review of
the determination to proceed with collection, and the opportunity
for judicial review of the administrative determination. Davis
v. Commissioner, 115 T.C. 35, 37 (2000).
Petitioner did not file a petition with respect to the
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