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between an Appeals officer and petitioners. During the hearing,
petitioners said that all the money owed to the Internal Revenue
Service was discharged with their other debts in a bankruptcy
proceeding.
On February 13, 2004, respondent issued to petitioners a
Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330 (Notice of Determination), with respect
to petitioners’ income tax liabilities for the four years.
On March 11, 2004, petitioners filed a petition with this
Court based on the Notice of Determination. The petition was
filed as a petition for lien or levy action under section 6320(c)
or 6330(d). Petitioners challenge their liabilities for the
years in issue only on the ground that the liabilities were
discharged by the bankruptcy court.
Rule 121(a) allows a party to move “for a summary
adjudication in the moving party’s favor upon all or any part of
the legal issues in controversy.” Rule 121(b) directs that a
decision on such a motion shall be rendered “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.”
The moving party bears the burden of demonstrating that no
genuine issue of material fact exists and that he or she is
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