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failed to submit documentation to establish that she is
permanently and totally disabled.
On August 31, 2005, petitioner filed with the Court a
petition for lien or levy action. The only error assigned in the
petition pertains to petitioner’s challenge of her underlying tax
liabilities.
Respondent asks for summary judgment with respect to the
notice of determination in that petitioner’s failure to challenge
the existence or amount of the underlying tax liabilities for
1999 and 2000 during the collection due process hearing precludes
her from now challenging the underlying tax liabilities.
Petitioner was ordered to file a response to respondent’s motion,
but no response has been received by the Court.
Discussion
Rule 121(a) allows a party to move “for a summary
adjudication in the moving party’s favor upon all or any part of
the legal issues in controversy.” Rule 121(b) directs that a
decision on such a motion 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 bears the burden of demonstrating that no
genuine issue of material fact exists and that he or she is
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Last modified: May 25, 2011