Joyce E. Beery - Page 5

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          determination.3  Petitioner’s sole contention is that it was                
          improper for respondent to file a Federal tax lien with respect             
          to her unpaid taxes for 1989 to 1994 prior to the entry of a                
          final determination with respect to her claims for relief from              
          joint and several liability under section 6015 for those same               
          taxable years.                                                              
               After filing an answer to the petition, respondent filed a             
          motion for summary judgment.  Petitioner filed an objection to              
          respondent’s motion repeating her assertion that it was improper            
          for respondent to file a Federal tax lien against her.                      
                                     Discussion                                       
               Summary judgment is intended to expedite litigation and to             
          avoid unnecessary and expensive trials.  Florida Peach Corp. v.             
          Commissioner, 90 T.C. 678, 681 (1988).  Summary judgment may be             
          granted with respect to all or any part of the legal issues in              
          controversy “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.”  Rule 121(a) and (b); Sundstrand              
          Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965           



               3  The parties do not dispute that the petition in this case           
          was timely filed under secs. 6330 and 7502(a).  At the time the             
          petition was filed, petitioner resided in Los Alamos, New Mexico.           




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