- 5 -
rendered as a matter of law. Rule 121(a) and (b); Fla. Peach
Corp. v. Commissioner, 90 T.C. 678, 681 (1988). 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
that show that a genuine question of material fact exists and may
not rely merely on allegations or denials in the pleadings.
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 taxpayer unless the Secretary
first notifies him in writing of the right to a hearing before
the Appeals Office. The Appeals officer must verify at the
hearing that the applicable laws and administrative procedures
have been followed. Sec. 6330(c)(1). At the hearing, the
taxpayer may raise any relevant issues relating to the unpaid tax
or the proposed levy, including appropriate spousal defenses,
challenges to the appropriateness of collection actions, and
collection alternatives. Sec. 6330(c)(2)(A). The taxpayer may
challenge the existence or amount of the underlying tax, however,
only if he did not receive any statutory notice of deficiency for
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011