Larry Bruce - Page 2




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                                 MEMORANDUM OPINION                                   

               NIMS, Judge:  Petitioner asks this Court to review a Notice            
          of Determination Concerning Collection Action(s) Under Section              
          6320 and/or 6330 (notice of determination).  This case is before            
          the Court on respondent’s motion for summary judgment pursuant to           
          Rule 121.                                                                   
               Rule 121(a) provides that either party may move for summary            
          judgment upon all or any part of the legal issues in controversy.           
          Full or partial summary judgment may be granted only if it is               
          demonstrated that no genuine issue exists as to any material                
          fact, and a decision may be entered 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).                                  
               We conclude that there is no genuine issue as to any                   
          material fact and that a decision may be rendered as a matter of            
          law.                                                                        
               Unless otherwise indicated, all section references are to              
          sections of the Internal Revenue Code in effect for the tax year            
          at issue, and all Rule references are to the Tax Court Rules of             
          Practice and Procedure.                                                     
                                     Background                                       
               At the time he filed the petition in this case, petitioner             
          resided in Lumberton, North Carolina.                                       








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