-5-
appropriate spousal defenses; (3) Appeals Officer Johnson had
determined that the requirements of applicable law and
administrative procedure had been met; (4) this Court has held
that many arguments raised by petitioners are “tax protestor”
arguments that need not be considered by Appeals officers in
section 6330 hearings and that may result in sanctions pursuant
to section 6673; and (5) petitioners would be allowed 10 days to
raise any procedural issues with Appeals Officer Johnson.
On July 16, 2003, respondent issued a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330, determining that the proposed levy action was
appropriate. Petitioners timely filed a petition for lien or
levy action, contending, inter alia, that (1) the Appeals Office
did not consider petitioners’ allegations of irregularities in
the assessment procedure, (2) the Form 4340 relied upon by the
Appeals Office is contradicted by respondent’s records and was
improperly certified, and (3) respondent did not issue a notice
and demand in compliance with section 6303. Respondent filed a
motion for summary judgment on April 9, 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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