-5-
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 consider
“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
appeals available to the person.
Under section 6330, 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 an Appeals Office hearing) and, if dissatisfied, with
judicial review of the administrative determination. Davis v.
Commissioner, 115 T.C. 35, 37 (2000); Goza v. Commissioner, 114
T.C. 176, 179-180 (2000). In the case of such judicial review,
the Court will review a taxpayer’s liability under the de novo
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Last modified: May 25, 2011