Judy Hedrick Blosser - Page 5

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               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.                           
               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           

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