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that there is no genuine issue of material fact, and factual
inferences are drawn in a manner most favorable to the party
opposing summary judgment. Dahlstrom v. Commissioner, 85 T.C.
812, 821 (1985); Jacklin v. Commissioner, 79 T.C. 340, 344
(1982).
As will be shown in the discussion that follows, petitioner
has raised no genuine issue as to any material fact. Respondent
supported his motion for summary judgment with the pleadings,
exhibits, and an affidavit of one of his attorneys. Petitioner’s
reply was supported by materials not responsive to the merits of
respondent’s motion. The reply also did not set forth any
specific facts showing a genuine issue for trial. We view “the
pleadings, answers to interrogatories, depositions, admissions,
and any other acceptable materials, together with the
affidavits”, and find no genuine issue as to any material fact.
Rule 121(b). Accordingly, we conclude that this case is ripe for
summary judgment. Celotex Corp. v. Catrett, 477 U.S. 317 (1986).
Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, the Secretary may collect such tax
by levy on the person’s property. Section 6331(d) states that at
least 30 days before enforcing collection by levy on the person’s
property, the Secretary must furnish the person with a final
notice of intent to levy, including notice of the administrative
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