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alternatives to the Levy action have been proposed. No
other issues concerning this matter have been raised.
Respondent further noted that petitioner was not in compliance
with her return filing requirements for subsequent years and
therefore would not be eligible for a collection alternative even
had she proposed one.
Upon receiving the notice of determination, petitioner filed
a petition with this Court pursuant to section 6330(d). In her
petition she claimed that she was not provided with a fair CDP
hearing because: (1) She was not permitted to audio record her
CDP hearing; (2) the officer was not impartial; (3) the officer
did not provide verification that the requirements of applicable
law or administrative procedure were met; and (4) she was denied
her right to raise “any relevant issue relating to the proposed
levy.”
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. 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(b); see Sundstrand Corp.
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