Dimitrios T. Manousos and Anne M. Manousos - Page 8




                                        - 7 -                                         
                                     Discussion                                       
          Summary Judgment                                                            
               Summary judgment is intended to expedite litigation and                
          avoid unnecessary and expensive trials.  Fla. Peach Corp. v.                
          Commissioner, 90 T.C. 678, 681 (1988).  Summary judgment may be             
          granted with respect to all or any part of the legal issues in              
          controversy “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(a) and (b).                         
               After carefully reviewing the record, we are satisfied that            
          there is no genuine issue as to any material fact, and a decision           
          may be rendered as a matter of law.  Accordingly, we shall grant            
          respondent’s Motion For Summary Judgment, as supplemented.                  
          Respondent’s Proposed Levy                                                  
               Section 6330 generally provides that the Commissioner cannot           
          proceed with collection by levy until the person has been given             
          notice and the opportunity for an administrative review of the              
          matter (in the form of an Appeals Office hearing) and, if                   
          dissatisfied, with judicial review of the administrative                    
          determination.  See Davis v. Commissioner, 115 T.C. 35, 37                  
          (2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000).                     
               Section 6330(c) prescribes the matters that a person may               
          raise at an Appeals Office hearing.  In sum, section 6330(c)                





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