Robert B. Keenan - Page 7

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          trials.  Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681                 
          (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); 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                 
          establishing that there is no genuine issue of material fact, and           
          factual inferences will be drawn in a manner most favorable to              
          the party opposing summary judgment.  Dahlstrom v. Commissioner,            
          85 T.C. 812, 821 (1985); Jacklin v. Commissioner, 79 T.C. 340,              
          344 (1982).  The nonmoving party, however, cannot rest upon the             
          allegations or denials in his pleadings, but must “set forth                
          specific facts showing that there is a genuine issue for trial.”            
          Rule 121(d); Dahlstrom v. Commissioner, supra at 820-821.                   
          II.  Section 6330                                                           
               Section 6330(a) provides that no levy may be made on any               
          property or right to property of any person unless the Secretary            
          has notified such person in writing of the right to a hearing               
          before the levy is made.  If the person makes a request for a               
          hearing, a hearing shall be held before an impartial officer or             






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