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to a motion for summary judgment, the nonmoving party must do
more than merely allege or deny facts. It must “set forth [in
its response] specific facts showing that there is a genuine
issue for trial. If the * * * [nonmoving] party does not so
respond, then a decision, if appropriate, may be entered against
such party.” Rule 121(d); accord Celotex Corp. v. Catrett,
477 U.S. 317, 324 (1986).
Summary judgment may also be granted if evidence submitted
by the nonmoving party is merely colorable or not significantly
probative. Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 249
(1986). Petitioners have failed to raise any genuine issue of
material fact, and summary judgment is appropriate.
Section 6331(a) provides that if a person who is liable to
pay any tax 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 6330 provides that the
Commissioner cannot proceed with collection by levy until the
person has been given notice and the opportunity for
administrative review 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
(2000). The Court reviews nonliability administrative
4(...continued)
summary judgment.
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