William Reese - Page 4

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               acted in bad faith by being unresponsive to telephone                  
               calls and information requests, and deliberately                       
               supplying false contact information that frustrated                    
               efficient communication.                                               
               On August 5, 2005, respondent filed his Motion for Summary             
          Judgment (Motion) in response to which petitioner filed                     
          Petitioner’s Opposition to Respondent’s Motion for Summary                  
          Judgment.  Pursuant to an Order of the Court dated October 28,              
          2005, respondent filed his Supplement to Respondent’s Motion for            
          Summary Judgment (Respondent’s Supplement, discussed infra), in             
          response to which petitioner filed Petitioner’s Opposition to               
          Respondent’s Supplement to Respondent’s Motion for Summary                  
          Judgment (Petitioner’s Opposition).                                         
               Under Rule 121, a summary adjudication may be made “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(b).  While petitioner throughout this case has made a              
          number of conclusory and unsupported allegations of Internal                
          Revenue Service (IRS) misconduct, no material facts are in                  
          dispute; thus, whether respondent has authority to proceed with             
          levy may be decided as a matter of law.                                     










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