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A decision shall * * * be rendered 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. * * *
The moving party has the burden of showing the absence of a
genuine issue as to any material fact. See Espinoza v.
Commissioner, 78 T.C. 412, 416 (1982) (and cases cited therein).
The evidence of the nonmovant is to be considered in the
light most favorable to him, and all justifiable inferences are
to be drawn in his favor. Adickes v. S.H. Kress & Co., 398 U.S.
144, 158-159 (1970). There is, however, no issue for trial
unless there is sufficient evidence for the finder of fact to
find in favor of the nonmoving party. First Natl. Bank of Ariz.
v. Cities Serv. Co., 391 U.S. 253, 288-289 (1968). The
nonmovant’s evidence must be more than merely colorable.
Dombrowski v. Eastland, 387 U.S. 82, 84 (1967) (per curiam). If
the nonmovant’s evidence is not significantly probative, summary
judgment may be granted. First Natl. Bank of Ariz. v. Cities
Serv. Co., supra at 290.
Contesting Collection Action
Section 6321 imposes a lien in favor of the United States
upon all property and rights to property of a person where there
exists a failure to pay any tax liability after demand for
payment. The lien generally arises when the assessment is made.
Sec. 6322.
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