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frivolous arguments in which he contested his income tax
liabilities and the validity of the assessments against him.
On June 17, 2005, respondent’s Appeals Office issued to
petitioner a Notice of Determination Concerning Collection Action
(notice of determination) in which respondent’s Appeals Office
sustained respondent’s proposed levy action.
Petitioner timely petitioned this Court to review the above
notice of determination.
Discussion
Summary judgment is proper “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); Beery
v. Commissioner, 122 T.C. 184, 187 (2004).
A party opposing a motion for summary judgment “may not rest
upon the mere allegations or denials of such party’s pleading,”
but the objecting party’s response “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).
The burden of establishing the nonexistence of a genuine
issue of fact is on the party moving for summary judgment.
Adickes v. S.H. Kress & Co., 398 U.S. 144, 157 (1970).
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