Michael D. Keown and Rosann C. Keown - Page 7

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               collection alternatives with Michael Keown, but he was                 
               not interested.  Given the taxpayers’ continued non-                   
               compliance, the government should be allowed to proceed                
               with its proposed enforcement action, its intent to                    
               levy.  Lacking the taxpayers’ cooperation, the proposed                
               collection action balances the need for efficient                      
               collection with the taxpayer’s [sic] concern that any                  
               collection action be no more intrusive than necessary.                 
               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 is no genuine issue of material fact regard-            
          ing the questions raised in respondent’s motion.                            
               A taxpayer may raise challenges to the existence or the                
          amount of the taxpayer’s underlying tax liability if the taxpayer           
          did not receive a notice of deficiency or did not otherwise have            
          an opportunity to dispute the tax liability.  Sec. 6330(c)(2)(B).           
          Where the validity of the underlying tax liability is properly              
          placed at issue, the Court will review the matter on a de novo              
          basis.  Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.             
          Commissioner, 114 T.C. 176, 181-182 (2000).  Although petitioners           
          did not receive a notice of deficiency with respect to their                
          taxable year 1999, the contentions that petitioners raised at               
          their Appeals Office hearing and in their petition with respect             
          to petitioners’ unpaid liability for 1999 are that they “had no             
          statutory income to report”, that wages are not income, and that            

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