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Discussion
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 where there is no genuine issue of any material fact and
a decision may be rendered as a matter of law. Rule 121(a) and
(b); see Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994).
The moving party bears the burden of proving that there is
no genuine issue of material fact, and factual inferences will be
read in a manner most favorable to the party opposing summary
judgment. Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985). A
party opposing a motion for summary judgment “may not rest upon
the mere allegations or denials of such party’s pleading,” but
the objecting party’s response “must set forth specific facts
showing that there is a genuine issue for trial.” Rule 121(d);
Celotex Corp. v. Catrett, 477 U.S. 317, 322 (1986).
The petition was filed pursuant to section 6330(d), which
provides for Tax Court review of the Commissioner’s
administrative determinations to proceed with the collection of
tax liabilities via levies on property. Where the validity of
the underlying tax liability is at issue, the Court will review
that matter de novo. Davis v. Commissioner, 115 T.C. 35, 39
(2000). Where, as here, the underlying liability is not at
issue, the Court will review the determinations made by
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Last modified: March 27, 2008