Estate of Nancy Sblendorio, Deceased, Michael F. Poppo, Executor - Page 6

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          there is no genuine issue of material fact, and factual                     
          inferences will be read in the manner most favorable to the party           
          opposing summary judgment.  Dahlstrom v. Commissioner, 85 T.C.              
          812, 821 (1985).  When a motion for summary judgment is made and            
          properly supported, the adverse party may not rest upon mere                
          allegations or denials of the pleadings but must set forth                  
          specific facts showing that there is a genuine issue for trial.             
          Rule 121(d); Celotex Corp. v. Catrett, 477 U.S. 317, 322 (1986).            
               We are satisfied that no genuine issues of material fact               
          exist and judgment as a matter of law is appropriate.  Under                
          section 6330(c)(2)(B), a taxpayer may dispute the underlying                
          liability in a collection review proceeding “if the person did              
          not receive any statutory notice of deficiency for such tax                 
          liability or did not otherwise have an opportunity to dispute               
          such tax liability.”2  Respondent interprets “otherwise have an             
          opportunity to dispute such tax liability” to include a                     
          conference with Appeals.3  Sec. 301.6320-1(e)(3), Q&A-E2, Proced.           

               2 While Mr. Poppo alleges that he did not receive a notice             
          of deficiency, no notice is required where the Commissioner                 
          assesses additions to tax under secs. 6651 and 6654 which are               
          unrelated to a deficiency in tax.  Sec. 6665(b).  Accordingly, we           
          do not address the applicability of sec. 301.6320-1(e)(3), Q&A-             
          E2, Proced. & Admin. Regs., and the phrase “otherwise have an               
          opportunity” in sec. 6330(c)(2) to situations requiring a notice            
          of deficiency.                                                              
               3 Respondent argues beyond the facts of this case that an              
          offer of a conference with Appeals, even if the taxpayer does not           
          take advantage of it, would also preclude subsequent                        

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