-9-
genuine issue as to any material fact and that a decision may be
rendered as a matter of law.” Rule 121(a) and (b); Sundstrand
Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965
(7th Cir. 1994).
As will be shown in the discussion that follows, petitioner
has raised no genuine issue as to any material fact.
Accordingly, we conclude that this case is ripe for summary
judgment.
Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay that tax within 10 days after
notice and demand for payment, the Commissioner may collect the
tax by levy on the person’s property. See also sec.
7701(a)(11)(B) and (12)(A) (reference in statute to “Secretary”
includes reference to Commissioner). Section 6331(d) provides
that at least 30 days before enforcing collection by levy on the
person’s property, the Commissioner must provide the person with
a final notice of intent to levy, including notice of the
administrative appeals available to the person. See also sec.
7701(a)(11)(B) and (12)(A).
Section 6330 generally provides that the Commissioner cannot
proceed with collection by levy until the person has been given
notice and the opportunity for an administrative review of the
matter (in the form of a hearing before Appeals) and, if
dissatisfied, with judicial review of the administrative
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