Joseph A. and Carol DelVecchio - Page 5

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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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