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Respondent issued the aforementioned notice of determination
on February 19, 2004.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues in
controversy “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.” Rule 121(b); Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994); Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
This Court has jurisdiction under section 6330 to review the
Commissioner’s administrative determinations. Sec. 6330(d).
Where, as here, the validity of the underlying tax liability is
not at issue, we review the determination for abuse of
discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza
v. Commissioner, 114 T.C. 176, 183 (2000).
Under section 6330, a taxpayer is entitled to a hearing in
which he or she may raise any relevant issue relating to the
unpaid tax or notice of lien filing, including spousal defenses,
challenges to the Commissioner’s intended collection action, and
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