- 5 -
Petitioner timely petitioned this Court for review of
respondent’s determination pursuant to section 6330(d).
Petitioner submitted with her posttrial brief records indicating
that she had been incarcerated from 1999 to 2003.
Discussion
Summary judgment may be granted where there is no genuine
issue of any material fact and a decision may be rendered as a
matter of law. Rule 121(a) and (b); Beery v. Commissioner, 122
T.C. 184, 187 (2004). The moving party bears the burden of
proving that there is no genuine issue of material fact, and
factual inferences will be viewed in the manner most favorable to
the nonmoving party. Dahlstrom v. Commissioner, 85 T.C. 812, 821
(1985). In this case, there is no apparent disagreement as to
the material facts and circumstances. Accordingly, this case is
ripe for resolution by means of summary judgment.
Section 6330(a)(1) gives a taxpayer the right to a hearing
with the Appeals Office before the Secretary can levy on the
taxpayer’s property. Under section 6330(d)(1), where a
taxpayer’s underlying tax liability is not at issue, we generally
review the Appeals Office’s determination following the hearing
for an abuse of discretion. Goza v. Commissioner, 114 T.C. 176,
181-182 (2000). An abuse of discretion occurs if the Appeals
Office exercises its discretion arbitrarily, capriciously, or
without sound basis in fact or law. Woodral v. Commissioner, 112
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: November 10, 2007