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a summary judgment upon all or any part of the legal issues in
controversy. Rule 121(a). Rule 121(b) provides that the Court
shall render a decision when the pleadings, answers to
interrogatories, depositions, admissions, affidavits, and any
other acceptable materials show that “no genuine issue as to any
material fact” exists and “that a decision may be rendered as a
matter of law.” The moving party bears the burden of proving
that there is no genuine issue of material fact. Dahlstrom v.
Commissioner, 85 T.C. 812, 821 (1985); Naftel v. Commissioner, 85
T.C. 527, 529 (1985). The Court will view any factual material
and inferences in the light most favorable to the nonmoving
party. Dahlstrom v. Commissioner, supra at 821; Naftel v.
Commissioner, supra at 529. Because there are no genuine issues
of material fact, as discussed infra, we agree with respondent
that summary judgment is appropriate in this case.
Section 6330(a)(1) requires the Commissioner to provide a
taxpayer with written notice of the right to a hearing before the
Commissioner may levy on any property or property right. The
notice must inform the taxpayer of the right to request a hearing
during the 30-day period before the first levy. Sec. 6330(a)(2)
and (3). If the taxpayer requests a hearing, an Appeals officer
of the Commissioner shall hold the hearing. Sec. 6330(b)(1).
At the hearing, the taxpayer may raise any relevant issue
relating to the unpaid tax or the proposed levy, including
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Last modified: May 25, 2011