- 6 -
monthly payment under the installment agreement, and that they
requested that Officer Clark issue a notice of determination. On
July 18, 2006, respondent issued petitioners a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330.
On August 24, 2006, the petition was timely filed.
Petitioners allege that respondent ignored the reality of their
income, health status, and expenses, and therefore, respondent
abused his discretion. Petitioners request the Court to set
aside respondent’s determination and consider other collection
alternatives.
On May 10, 2007, we issued petitioners a notice setting
their case for trial during the Court’s October 15, 2007,
Oklahoma City, Oklahoma, trial session. On July 24, 2007,
respondent filed a motion for summary judgment. On July 30,
2007, we ordered petitioners to respond to respondent’s motion
for summary judgment by August 13, 2007. Petitioners failed to
respond.
Discussion
I. Summary Judgment
Summary judgment is a procedure designed to expedite
litigation and avoid unnecessary, time-consuming, and expensive
trials. Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681
(1988). Summary judgment may be granted with respect to all or
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: November 10, 2007