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Appeals has determined that filing of the Notice of
Federal Tax Lien was appropriate in your case, consid-
ering that you were not able to offer other means to
protect the government’s interest in your assets.
Therefore, lien filing is considered to be the most
efficient method to facilitate collection of the tax.
[Reproduced literally.]
The notice of determination made no determination with respect to
the notice of intent to levy issued with respect to petitioner’s
taxable year 2001. See supra note 3. In petitioner’s amended
petition, petitioner alleged: “I would like to work out a
payment plan. I cannot raise enough capital to cover the entire
amount. I have worked with you and need a reasonable settle-
ment!”
Discussion
The Court may grant summary judgment where 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). We
conclude that there are no genuine issues of material fact
regarding the questions raised in respondent’s motion.
Petitioner does not dispute the existence or the amount of
petitioner’s unpaid 2001 income tax liability or petitioner’s
unpaid 2002 income tax liability in the pleadings that he filed
in this case or in his response to respondent’s motion. Although
not altogether clear, petitioner appears to argue that respondent
abused respondent’s discretion in determining in the notice of
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Last modified: November 10, 2007