William B. and Diane S. Meyer - Page 6

                                         -6-                                          
          material fact and a decision may be rendered as a matter of law.            
          See Rule 121(a) and (b).2  The moving party bears the burden of             
          proving that there is no genuine issue of material fact, and                
          factual inferences are viewed in a light most favorable to the              
          nonmoving party.  Craig v. Commissioner, 119 T.C. 252, 260                  
          (2002); Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985);                 
          Jacklin v. Commissioner, 79 T.C. 340, 344 (1982).  The party                
          opposing summary judgment must set forth specific facts which               
          show that a question of genuine material fact exists and may not            
          rely merely on allegations or denials in the pleadings.  See                
          Grant Creek Water Works, Ltd. v. Commissioner, 91 T.C. 322, 325             
          (1988); Casanova Co. v. Commissioner, 87 T.C. 214, 217 (1986).              
               Section 6330 provides that no levy may be made on any                  
          property or right to property of a person unless the Secretary              
          first notifies the person in writing of the right to a hearing              
          before the Appeals Office.3  Section 6330(c)(1) provides that the           

               2Rule 121(b) provides:                                                 
               A decision shall thereafter be rendered 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.  * * *                    
               3SEC. 6330.  NOTICE AND OPPORTUNITY FOR HEARING BEFORE LEVY.           
                    (a) Requirement of Notice Before Levy.--                          
                         (1) In general.--No levy may be made on any                  
                                                             (continued...)           





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011