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even if respondent did not receive the funds from Commonwealth,
the 1989 tax liability has been “constructively paid.” Mr.
Summers further stated that he would not provide the Form 433-A
and petitioners’ 2003 and 2004 tax returns until the above issues
were addressed.
On June 21, 2005, respondent’s Appeals Office sent
petitioners a Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330 sustaining the proposed
levy because petitioners did not provide the Form 433-A, did not
provide 2003 and 2004 tax returns, and did not raise legitimate
collection alternatives. Petitioners timely petitioned this
Court seeking review of respondent’s determination to proceed
with the collection of petitioners’ 1989 tax liabilities. On
February 28, 2006, respondent filed a motion for summary
judgment, and on March 1, 2006, petitioners filed a motion for
summary judgment. Petitioners filed an objection to respondent’s
motion for summary judgment on April 3, 2006, and respondent
filed a response to petitioners’ motion for summary judgment on
March 24, 2006.
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
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