-8-
Petitioner timely filed a petition for review of
respondent’s determination.
Discussion
Summary judgment is proper “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.” Beery v.
Commissioner, 122 T.C. 184, 187 (2004).
A party opposing a motion for summary judgment “may not rest
upon the mere allegations or denials of such party's pleading,”
but the objecting party's response “must set forth specific facts
showing that there is a genuine issue for trial.” Rule 121(d);
Celotex Corp. v. Catrett, 477 U.S. 317, 322 (1986).
The burden of establishing the nonexistence of a genuine
issue of fact is on the party moving for summary judgment.
Adickes v. S.H. Kress & Co., 398 U.S. 144, 157 (1970).
Section 6331(a) provides generally that if a taxpayer liable
to pay any tax neglects or refuses to pay the same within 10 days
after notice and demand it shall be lawful for respondent to
collect such tax by levy upon all property and rights to property
belonging to the taxpayer.
Section 6331(d)(1) requires that respondent give written
notice to a taxpayer prior to making a levy on the taxpayer’s
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