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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).
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.
The Secretary must notify in writing the person described in
section 6321 of the filing of a notice of lien under section
6323. Sec. 6320(a)(1). The notice required by section 6320 must
advise the taxpayer of the opportunity for administrative review
of the matter in the form of a hearing before the Internal
Revenue Service Office of Appeals. Section 6320(b) and (c) grant
a taxpayer, who so requests, the right to a fair hearing before
an impartial Appeals officer, generally to be conducted in
accordance with the procedures described in section 6330(c).
Section 6330(c) addresses the matters to be considered at
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Last modified: May 25, 2011