- 6 -
Discussion
I. Motion for Summary Judgment
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 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).
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.
II. Determination To Proceed With Collection
Section 6320 provides that the Secretary shall furnish the
person described in section 6321 with written notice (i.e., the
hearing notice) of the filing of a notice of lien under section
6323. Section 6320 further provides that the taxpayer may
request administrative review of the matter (in the form of a
hearing) within a 30-day period. The hearing generally shall be
conducted consistent with the procedures set forth in section
6330(c), (d), and (e)--which provide for, among other things, the
conduct of the hearing, the making of a determination, and
jurisdiction for court review of the section 6330 determination.
Sec. 6320(c).
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: November 10, 2007