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Discussion
With respect to the pending motion, petitioner was permitted
to file a response but elected not to file one.
Summary judgment is appropriate “if the pleadings, answers
to interrogatories, depositions, admissions, and any other
acceptable materials, together with the affidavits, if any, show
that there is no genuine issue as to any material fact and that a
decision may be rendered as a matter of law.” Rule 121(b).
Summary judgment is intended to expedite litigation and avoid
unnecessary and expensive trials. See Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988).
Section 6320 generally provides that the IRS cannot proceed
with the collection of taxes by way of the filing of a notice of
Federal tax lien with respect to a taxpayer’s property until the
taxpayer has been given notice of and the opportunity for an
administrative review of the proposed filing (in the form of an
IRS Office of Appeals hearing). Section 6330(c)(1) provides that
the Appeals officer shall obtain verification that the
requirements of any applicable law or administrative procedure
have been met. Section 6330(c)(2)(A) provides that the taxpayer
may raise any relevant issue relating to the unpaid tax including
spousal defenses, challenges to the appropriateness of collection
actions, and alternatives to collection. The taxpayer may also
raise challenges to the existence or amount of the underlying tax
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Last modified: November 10, 2007