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conducted petitioner’s section 6330 hearing based on the
correspondence received from petitioner. Respondent’s Appeals
officer determined that the proposed levy was appropriate and, on
August 17, 2005, sent petitioner a notice of determination.
Petitioner timely petitioned this Court pursuant to section 6330.
Respondent filed a motion for summary judgment and to impose a
penalty pursuant to section 6673 on August 21, 2006, and
petitioner filed a response and a supplemental response on
August 29, and September 13, 2006, respectively.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials and may be granted where
there is no genuine issue of material fact and a decision may be
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 a genuine question of material fact exists and may not
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