-3-
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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Last modified: May 25, 2011