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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(b); Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988);
Naftel v. Commissioner, 85 T.C. 527, 529 (1985). The moving
party bears the burden of proving that there is no genuine issue
of material fact, and factual inferences will be read in a manner
most favorable to the party opposing summary judgment. See
Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.
Commissioner, 79 T.C. 340, 344 (1982). We are satisfied from our
review of the record that there is no genuine issue as to any
material fact.
Section 6330 generally provides that the Commissioner cannot
proceed with collection of tax by levying upon the property of
any person until the person has been given notice and the
opportunity for an administrative review of the matter. See Goza
v. Commissioner, 114 T.C. 176, 179 (2000). Section 6330(d)
provides for judicial review of the administrative determination
in the Tax Court or a Federal District Court, as may be
appropriate.
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