- 5 - Mrs. Magee could not leave a message because petitioner did not have functioning voicemail. Additionally, petitioner, who had Mrs. Magee’s telephone number, did not contact her after their telephone call was cut off. On August 3, 2005, respondent sent petitioner a Notice of Determination Concerning Collection Actions under Section 6320 and/or 6330. On September 2, 2005, petitioner timely filed a petition with this Court. In the petition, petitioner claims that he did not receive a collection due process hearing. Discussion Summary judgment is intended to expedite litigation and avoid unnecessary and expensive trials and may be granted where there is no genuine issue of material fact and a decision may be rendered as a matter of law. Rule 121(a) and (b); Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681 (1988). The moving party bears the burden of proving that there is no genuine issue of material fact, and factual inferences are viewed in a light most favorable to the nonmoving party. Craig v. Commissioner, 119 T.C. 252, 260 (2002); Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985). The party opposing summary judgment must set forth specific facts that show that a genuine question of material fact exists and may not rely merely on allegations or denials in thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: November 10, 2007