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notice of determination, respondent concluded that petitioner’s
arguments challenging the validity of the assessments were
invalid, that no proposal for payment of the liabilities had been
made, and that all of the requirements imposed by section 6330
for a valid levy had been satisfied. Respondent also found the
proposed levy action to be no more intrusive than necessary after
balancing the Government’s need to collect the tax with
petitioner’s legitimate concerns.
On October 27, 2005, petitioner filed a timely petition
contesting respondent’s determination. In his petition,
petitioner asserted that respondent failed to comply with the
notice requirements of sections 6303, 6330, and 6331, that
respondent erred by changing hearing officers, and that
respondent violated petitioner’s right to procedural due process
because petitioner was not granted a complete hearing to make an
administrative record of all of his issues.
On September 25, 2006, respondent filed a motion for summary
judgment and to impose a penalty under section 6673. On October
18, 2006, petitioner filed an objection to respondent’s summary
judgment motion.
Discussion
I. Summary Judgment
Summary judgment is a procedure designed to expedite
litigation and avoid unnecessary, time-consuming, and expensive
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