Dominic Calafati - Page 7

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          (1988).  Summary judgment may be granted with respect to all or             
          any part of the legal issues presented “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(a) and              
          (b); see 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).  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.  Dahlstrom v.             
          Commissioner, 85 T.C. 812, 821 (1985).                                      
          B.   Section 6330 Hearing                                                   
               Section 6331(a) provides that if any taxpayer liable to pay            
          any tax neglects or refuses to pay such tax within 10 days after            
          notice and demand for payment, then the Secretary2 is authorized            
          to collect such tax by levy upon the taxpayer’s property.                   
          However, section 6330(a) requires the Secretary to send written             

               2The term “Secretary” means “the Secretary of the Treasury             
          or his delegate”, sec. 7701(a)(11)(B), and the term “or his                 
          delegate” means “any officer, employee, or agency of the Treasury           
          Department duly authorized by the Secretary of the Treasury                 
          directly, or indirectly by one or more redelegations of                     
          authority, to perform the function mentioned or described in the            
          context”, sec. 7701(a)(12)(A).                                              

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