William B. and Diane S. Meyer - Page 6

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         irregularities in the assessment procedure, (2) the Form 4340                
         relied upon by the Appeals Office is contradicted by respondent’s            
         records and was not prepared in accordance with Internal Revenue             
         Manual instructions, (3) respondent did not issue a notice and               
         demand in compliance with section 6303, and (4) respondent                   
         improperly denied petitioners’ request to record the section 6330            
         hearing.  Respondent filed a motion for summary judgment on April            
         1, 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                    
         material fact and a decision may be rendered as a matter of law.             
         See Rule 121(a) and (b).3  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);                  


               3Rule 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.  * * *                    




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