- 6 - No collection alternatives were presented other than what is stated above. Balancing Efficient Collection and Intrusiveness No other collection alternatives have been presented as a more efficient manner of collecting the amount of tax due. Levy action is the most efficient manner of collection. Discussion The Court may grant summary judgment where there is no genuine issue of material fact and a decision may be rendered as a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). We conclude that there are no genuine issues of material fact regarding the questions raised in respondent’s motion. Where, as is the case here, the validity of the underlying tax liability is not properly placed at issue, the Court will review the determination of the Commissioner of Internal Revenue for abuse of discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 181-182 (2000). Based upon our examination of the entire record before us, we find that respondent did not abuse respondent’s discretion in determining to proceed with the collection action as determined in the notice of determination with respect to petitioner’s taxable year 1996. Although respondent does not ask the Court to impose a penalty on petitioner under section 6673(a)(1), the Court willPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011