Craig F. and Lynn M. Rehberg - Page 7

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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                    
               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.                  
               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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