Jan Lister - Page 2




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          contends that there is no dispute as to any material fact                   
          regarding this levy action and that respondent’s determination to           
          proceed with collection of petitioner’s outstanding Federal                 
          income tax liabilities for 1993 and 1994 by levy should be                  
          sustained as a matter of law.                                               
               Summary adjudication is a procedure designed to expedite               
          litigation and avoid unnecessary, time-consuming, and expensive             
          trials.  Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681                 
          (1988).  Summary adjudication may be granted with respect to all            
          or any part of the legal issues presented “if the pleadings,                
          answers to interrogatories, depositions, admissions, and any                
          other acceptable materials, together with the affidavits, if any,           
          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(a)           
          and (b); see Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520             
          (1992), affd. 17 F.3d 965 (7th Cir. 1994); Zaentz v.                        
          Commissioner, 90 T.C. 753, 754 (1988).  The moving party bears              
          the burden of proving that there is no genuine issue of material            
          fact, and factual inferences will be read in a manner most                  
          favorable to the party opposing summary adjudication.  Dahlstrom            
          v. Commissioner, 85 T.C. 812, 821 (1985).                                   
               As explained in detail below, there is no genuine issue as             
          to any material fact, and a decision may be rendered as a matter            








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