Jack A. Upchurch - Page 2

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                    Held:  The issuance by R of the notice of                         
               determination sustaining the lien and levy notices was                 
               not an abuse of discretion, and R may proceed with                     

               Bradley S. Waterman, for petitioner.                                   
               Karen Lynne Baker, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               NIMS, Judge:  This case arises from a petition for judicial            
          review filed in response to a Notice of Determination Concerning            
          Collection Action(s) Under Section 6320 and/or 6330 (notice of              
          determination).  The issues for decision are (1) Whether the                
          notice of deficiency petitioner received was valid for 1996 gift            
          tax although it made repeated references to 1995; and (2) if so,            
          whether there was an abuse of discretion in sustaining the                  
          proposed collection action.                                                 
               Unless otherwise indicated, all section references are to              
          sections of the Internal Revenue Code in effect for the year in             
          issue, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     
               This matter is before the Court on the parties’ cross-                 
          motions for summary judgment pursuant to Rule 121.  Rule 121(a)             
          provides that either party may move for summary judgment upon all           
          or any part of the legal issues in controversy.  Full or partial            

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