-6-
Commissioner, 90 T.C. 678, 681 (1988). The Court may grant
summary judgment when there is no genuine issue of material fact
and a decision may be rendered as a matter of law. Rule 121(b);
Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.
17 F.3d 965 (7th Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753,
754 (1988). The moving party bears the burden of proving that
there is no genuine issue of material fact. Dahlstrom v.
Commissioner, 85 T.C. 812, 821 (1985); Naftel v. Commissioner, 85
T.C. 527, 529 (1985). The Court will view any factual material
and inferences in the light most favorable to the nonmoving
party. Dahlstrom v. Commissioner, supra at 821; Naftel v.
Commissioner, supra at 529.
Before the Commissioner may levy on any property or property
right, the taxpayer must be provided written notice of the right
to request a hearing during the 30-day period before the first
levy. Sec. 6330(a). If the taxpayer requests a hearing, an
Appeals officer of the Commissioner must hold the hearing. Sec.
6330(b)(1). At the hearing, the taxpayer may raise any relevant
issue relating to the unpaid tax or the proposed levy, including
appropriate spousal defenses, challenges to the appropriateness
of collection actions, and offers of collection alternatives.
Sec. 6330(c)(2)(A).
Section 6330(c)(2)(B) limits the taxpayer’s ability to
challenge the underlying tax liability during the hearing.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: November 10, 2007