Larry R. Johnston - Page 7

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          show that there is no genuine issue as to any material fact and             
          that a decision may be rendered as a matter of law.”                        
               The moving party bears the burden of demonstrating that no             
          genuine issue of material fact exists and that he or she is                 
          entitled to judgment as a matter of law.  Sundstrand Corp. v.               
          Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th               
          Cir. 1994).  Facts are viewed in the light most favorable to the            
          nonmoving party.  Id.  However, where a motion for summary                  
          judgment has been properly made and supported by the moving                 
          party, the opposing party may not rest upon mere allegations or             
          denials contained in that party’s pleadings but must by                     
          affidavits or otherwise set forth specific facts showing that               
          there is a genuine issue for trial.  Rule 121(d).                           
          I.  Collection Actions                                                      
               A.  General Rules                                                      
               Section 6321 imposes a lien in favor of the United States              
          upon all property and rights to property of a taxpayer where                
          there exists a failure to pay any tax liability after demand for            
          payment.  The lien generally arises at the time assessment is               
          made.  Sec. 6322.  Section 6323, however, provides that such lien           
          shall not be valid against any purchaser, holder of a security              
          interest, mechanic’s lienor, or judgment lien creditor until the            
          Secretary files a notice of lien with the appropriate public                
          officials.  Section 6320 then sets forth procedures applicable to           






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Last modified: May 25, 2011