Denise Renee Lingwall - Page 3

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               This matter is before the Court on respondent’s Motion for             
          Summary Judgment, filed pursuant to Rule 121.  Respondent                   
          contends that he is entitled to summary judgment that the Office            
          of Appeals (Appeals Office) did not abuse its discretion in                 
          determining that it was appropriate to file a tax lien against              
          petitioner with regard to her unpaid Federal income taxes for               
          1997 and 1998.                                                              
               Summary judgment is intended to expedite litigation and                
          avoid unnecessary and expensive trials.  See 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); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988);                
          Naftel v. Commissioner, 85 T.C. 527, 529 (1985).  The moving                
          party bears the burden of proving that there is no genuine issue            
          of material fact, and factual inferences will be read in a manner           
          most favorable to the party opposing summary judgment.  See                 
          Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.              
          Commissioner, 79 T.C. 340, 344 (1982).                                      

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