Richard John Florance, Jr. - Page 6

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          Discussion                                                                  
               I.   Motion for Summary Judgment                                       
               Rule 121(a) provides that either party may move for summary            
          judgment upon all or any part of the legal issues in controversy.           
          Full or partial summary judgment may be granted only if it is               
          demonstrated that no genuine issue exists as to any material fact           
          and 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).                                                
               We conclude that there is no genuine issue as to any                   
          material fact and that a decision may be rendered as a matter of            
          law.                                                                        
               II. Determination To Proceed With Collection                           
               Section 6320 provides that the Secretary shall furnish the             
          person described in section 6321 with written notice (i.e., the             
          hearing notice) of the filing of a notice of lien under section             
          6323.  Section 6320 further provides that the taxpayer may                  
          request administrative review of the matter (in the form of a               
          hearing) within a 30-day period.  The hearing generally shall be            
          conducted consistent with the procedures set forth in section               
          6330(c), (d), and (e).  Sec. 6320(c).                                       
               Section 6330(a) provides that the Secretary shall furnish              
          taxpayers with written notice of their right to a hearing before            
          any property is levied upon.  Section 6330 further provides that            






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