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and/or 6330, determining that the proposed levy action was
appropriate. Petitioner timely filed a Petition for Lien or Levy
Action with this Court. The petition set forth the following
allegations:
1) Paying income tax No legal law statute/code
available for findings
2) frivolous filings & penalties not valid
3) Assessment cannot be made by IRS/self
assessment only
4) IRS Tax hearing determination/6320/6330 –-
5) Numerous issues pertaining to invalid
procedures/findings based on NO LAW to collect taxes.
Unconstitutional.
On September 25, 2003, respondent filed a Motion to Dismiss
for Lack of Jurisdiction and to Strike as to I.R.C. � 6702
Penalty for Tax Year 1996 on the ground that this Court lacks
jurisdiction over the section 6702 penalty. Petitioner did not
object, and we granted respondent’s motion to dismiss with
respect to any portion of the case purporting to be an appeal of
the section 6702 penalty and ordered that references to the
section 6702 penalty in the petition be stricken.
Respondent filed a Motion for Summary Judgment on December
17, 2004.
Discussion
The purpose of summary judgment is to expedite litigation
and avoid the expense of unnecessary trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). A motion for summary
judgment may be granted where there is no dispute as to a
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