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A hearing was conducted on respondent’s Motion for Summary
Judgment on April 30, 2007, at which time the testimony of
petitioner and exhibits were received into the record.
Respondent’s motion was also supported by an affidavit with
attached exhibits.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues
presented if the acceptable materials available show 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). The moving
party bears the burden of establishing that there is no genuine
issue of material fact, and any factual inferences will be read
in a manner most favorable to the party opposing summary
judgment. Dahlstrom v. Commissioner, 85 T.C. 812 (1985). The
nonmoving party, however, cannot rest upon the allegations or
denials in his pleadings but must “set forth specific facts
showing that there is a genuine issue for trial.” Rule 121(d).
Under section 6330(a), the Secretary is required to notify a
person upon whose property respondent intends to levy that the
person has a right to a hearing. If a timely request for hearing
is made, a hearing shall be held before an impartial officer or
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Last modified: November 10, 2007