Edythe Fishbach - Page 3

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          to schedule the hearing.  On June 17, 2004, respondent mailed to            
          petitioner a Notice of Determination Concerning Collection                  
          Action(s) Under Section 6320 and/or 6330, sustaining the proposed           
          lien.  This petition followed.                                              
                                     Discussion                                       
               Summary judgment may be granted with respect to any part of            
          the legal issues in controversy if the records before the Court             
          “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(a)           
          and (b); Craig v. Commissioner, 119 T.C. 252, 259-260 (2002).               
               Respondent bears the burden of proving there is no genuine             
          issue of material fact; all facts are interpreted in the light              
          most favorable to petitioner.  Craig v. Commissioner, supra at              
          260.  However, petitioner must do more than merely allege or deny           
          facts; she must set forth “specific facts showing that there is a           
          genuine issue for trial.”  Rule 121(d); Celotex Corp. v. Catrett,           
          477 U.S. 317, 324 (1986).  Under this standard, petitioner has              
          failed to raise any genuine issue of material fact, and summary             
          judgment is appropriate.                                                    
               Where a taxpayer liable for a tax liability fails to pay it            
          after respondent demands payment a lien is by statute imposed               
          upon all property and rights to property owned by the taxpayer.             
          Sec. 6321.  We review nonliability administrative determinations            
          for abuse of discretion, and we review determinations as to the             






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