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Lynn M. Rehberg has chronic illness (probable multiple
sclerosis) since 1989. This led to sale of house and
contributed greatly to our financial burden.
-Possibly past (3) year deadline for collecting the
tax.
As stated, the parties filed cross-motions for partial
summary judgment. The issue for decision in this opinion is
whether petitioners are liable for their unpaid liability.
Discussion
A partial summary adjudication may be made that does not
dispose of all the issues in a case if it is shown, inter alia,
that there is no genuine issue of material fact with respect to
the question on which partial summary adjudication is sought.
Rule 121(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994). Based on our review
of the record, we are satisfied that there is no genuine issue as
to any material fact and that partial summary judgment may be
rendered as a matter of law.
A taxpayer may challenge the existence or amount of the
underlying tax liability in a levy case if the taxpayer did not
receive a statutory notice of deficiency or did not otherwise
have an opportunity to dispute such tax liability. Sec.
6330(c)(2)(B), as effective for collection actions initiated
after January 18, 1999; Montgomery v. Commissioner, 122 T.C. 1
(2004). In the instant case, petitioners may challenge their
underlying liability because they did not receive a statutory
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