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simply rely on the agency’s representations and that the court
failed to do so, the Court of Appeals reversed.
In contrast to the above, this case involves the review of a
determination to proceed with collection by the IRS.
Administrative hearings under sections 6320 (dealing with liens)
and 6330 (dealing with levies) must be conducted in accordance
with section 6330(c). After the IRS issues its notice of
determination following the administrative hearing, a taxpayer
has the right to a judicial review of the determination. Sec.
6330(d). A taxpayer may petition this Court to review the
determination, and our review is subject to the provisions of
section 6330.
The judicial review that we are required to conduct in
section 6320/6330 cases focuses on the determination made by the
IRS. Unless the underlying tax liability of the taxpayer that is
the subject of the proceeding is properly at issue, we review the
IRS’s determination for abuse of discretion. Sego v.
Commissioner, 114 T.C. 604, 610 (2000).
It is now well established that a motion for summary
judgment may be used to resolve cases brought under sections 6320
and 6330 in appropriate circumstances. Deutsch v. Commissioner,
478 F.3d 450 (2d Cir. 2007), affg. T.C. Memo. 2006-27; Speltz v.
Commissioner, 454 F.3d 782 (8th Cir. 2006), affg. 124 T.C. 165
(2005); Kindred v. Commissioner, 454 F.3d 688 (7th Cir. 2006);
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