- 4 - 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 orPage: Previous 1 2 3 4 5 6 7 NextLast modified: November 10, 2007