M. Kenneth Creamer - Page 7

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          allegations or denials in his pleadings but must “set forth                 
          specific facts showing that there is a genuine issue for trial.”            
          Rule 121(d); Dahlstrom v. Commissioner, supra at 820-821.                   
          II.  Section 6330                                                           
               Section 6330 provides that no levy may be made on any                  
          property or right to property of any person unless the Secretary            
          has notified such person in writing of the right to a hearing               
          before the levy is made.  If the person makes a request for a               
          hearing, a hearing shall be held before an impartial officer or             
          employee of the Internal Revenue Service Office of Appeals.  Sec.           
          6330(b)(1).  At the hearing, a taxpayer may contest the existence           
          and amount of the underlying tax liability if the taxpayer did              
          not receive a notice of deficiency for the tax in question or did           
          not otherwise have an earlier opportunity to dispute the tax                
          liability.  Sec. 6330(c)(2)(B); see also Sego v. Commissioner,              
          114 T.C. 604, 609 (2000).                                                   
               Following a hearing, the Appeals Office must make a                    
          determination whether the proposed levy action may proceed.  The            
          Appeals Office is required to take into consideration the                   
          verification presented by the Secretary that the requirements of            
          applicable law and administrative procedures have been met, the             
          relevant issues raised by the taxpayer, and whether the proposed            
          collection action appropriately balances the need for efficient             

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