Ragnhild Anne Westby - Page 5

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               The determination of the deficiency is premised upon an                
               Order which has yet to be issued by the United States Tax              
               Court and to the best of Petitioner’s knowledge, rests with            
               the computation unit.  The Respondent’s proposed                       
               computations exceed the scope of the Court’s Order regarding           
               Petitioner’s liability, if any.  Moreover, the proceeding to           
               make a determination as levy either wages or to lien real              
               property is already pending, as to the initial determination           
               for the same tax years.  Finally, the computation and Order            
               will impact other tax liabilities which are the subject of             
               other pending tax liens.                                               

               Not until March 8, 2007, in the Court hearing that was held            
          herein, did petitioner in this case raise any specific issue as             
          to her entitlement to interest abatement under section 6404(e).             
               Respondent moves for summary judgment on all issues.                   

               Summary judgment may be appropriate where there remains no             
          genuine issue of fact and where the moving party is entitled to             
          judgment as a matter of law.  Beery v. Commissioner, 122 T.C.               
          184, 187 (2004).  Further, a party may not avoid summary judgment           
          by mere allegations of fact.  Rather, by affidavit and documents,           
          the opposing party has a duty to “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).                         
               Under section 6330(c)(2)(B) and (c)(4), petitioner in this             
          collection case is precluded from challenging the underlying tax            
          deficiencies redetermined by the Court relating to petitioner’s             
          Federal income taxes for 1988 and 1989.  Having already                     

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Last modified: November 10, 2007