- 12 - 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 bePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
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