-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