Paul L. Bowman - Page 10




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                    2) No other substantive issues were raised.                       
               BALANCING THE NEED FOR EFFICIENT COLLECTION OF THE TAX                 
               WITH LEGITIMATE TAXPAYER CONCERN THAT COLLECTION AC-                   
               TIONS BE NO MORE INTRUSIVE THAN NECESSARY                              
               Without question, the proposed levy would have been                    
               very intrusive, since it would have withdrawn funds                    
               that may have been needed to provide for basic health                  
               and welfare needs of the family, or production of                      
               income, thereby creating a potential financial hard-                   
               ship.                                                                  
               Therefore, it is the policy of the Internal Revenue                    
               Service to provide individual taxpayers ample opportu-                 
               nity to resolve their tax problems voluntarily before                  
               such action becomes necessary.                                         
               The file indicates that the Service made multiple,                     
               unsuccessful attempts to resolve your accounts on a                    
               mutually agreeable basis before levy action was pro-                   
               posed.                                                                 
               Appeals has determined that issuance of the Notice of                  
               Intent to Levy and Your Right to a Hearing was appro-                  
               priate in your case, absent your cooperation to file                   
               returns or submit financial information.  Thus, levy                   
               appears to be the only efficient method to collect the                 
               tax.  [Reproduced literally.]                                          
                                     Discussion                                       
               The Court may grant summary judgment where there is no                 
          genuine issue of material fact and a decision may be rendered as            
          a matter of law.  Rule 121(b); Sundstrand Corp. v. Commissioner,            
          98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994).                 
               In support of his position that respondent’s motion should             
          be denied, petitioner argues that in determining whether to grant           
          respondent’s motion the Court may not consider (1) the 2001                 
          notice of deficiency and the 2002 notice of deficiency and                  






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Last modified: November 10, 2007