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petitioner nor her representative appeared for the scheduled
hearing and no attempt was made to reschedule.
Discussion
Respondent seeks summary judgment with respect to whether he
may proceed with collection against petitioner, and petitioner
seeks summary judgment on whether this case should be remanded to
respondent’s Appeals Office for a recorded administrative
hearing. Rule 121 provides for summary judgment to be employed
as to part or all of the legal issues in controversy if there is
no genuine issue as to any material fact and a summary
adjudication may be rendered as a matter of law. See also
Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.
17 F.3d 965 (7th Cir. 1994). In that regard, summary judgment is
intended to expedite litigation and avoid unnecessary and
expensive trials. Fla. Peach Corp. v. Commissioner, 90 T.C. 678,
681 (1988).
There is no genuine issue as to any material fact in this
case. Respondent had filed a notice of Federal tax lien and
pursuant to section 6331(a) was seeking to levy on petitioner’s
property. In accord with sections 6330(a) and 6331(d),
respondent provided petitioner with final notice of intent to
levy, which also included notice of petitioner’s right
to an administrative appeal before such levy was made.
In that regard, the Commissioner cannot collect by levy
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