Olen W. and Gwendolyn Wilborn - Page 7

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               Rule 121(a) allows a party to move “for a summary                      
          adjudication in the moving party’s favor upon all or any part of            
          the legal issues in controversy.”  Rule 121(b) directs that a               
          decision on such a motion shall be rendered “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.”                        
               The moving party bears the burden of demonstrating that no             
          genuine issue of material fact exists and that he or she is                 
          entitled to judgment as a matter of law.  Sundstrand Corp. v.               
          Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th               
          Cir. 1994).  Facts are viewed in the light most favorable to the            
          nonmoving party.  Id.  However, where a motion for summary                  
          judgment has been properly made and supported by the moving                 
          party, the opposing party may not rest upon mere allegations or             
          denials contained in that party’s pleadings but must by                     
          affidavits or otherwise set forth specific facts showing that               
          there is a genuine issue for trial.  Rule 121(d).  The Court has            
          considered the pleadings and other materials in the record and              
          concludes that there is no genuine justiciable issue of material            
          fact in this case.                                                          
          I.  Collection Actions--General Rules                                       
               Section 6321 imposes a lien in favor of the United States              
          upon all property and rights to property of a taxpayer where                




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