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Hobbs v. Commissioner, 110 Fed. Appx. 36 (9th Cir. 2004); Le Doux
v. Commissioner, 102 Fed. Appx. 641 (10th Cir. 2004); Minion v.
Commissioner, 79 Fed. Appx. 172 (6th Cir. 2003); Jones v.
Commissioner, 338 F.3d 463 (5th Cir. 2003); Roberts v.
Commissioner, 329 F.3d 1224 (11th Cir. 2003), affg. 118 T.C. 365
(2002). Summary disposition under Rule 121 permits this Court to
decide a case without the necessity of a trial if there is no
genuine issue as to any material fact and if the Court determines
that a decision may be rendered as a matter of law. Rule 121(b).
Summary disposition on the administrative record developed before
the IRS during the administrative hearing under section 6330(c)
is entirely appropriate if we conclude that the requirements of
Rule 121(b) are met. We review the administrative record
submitted in connection with the motion for summary judgment, and
we may grant summary disposition only if we conclude that there
is no material issue of fact that prevents the entry of a summary
disposition and would require a trial.
For the reasons that follow, we conclude that we may dispose
of this case by way of summary disposition pursuant to Rule 121.
B. Respondent’s Determination Regarding Collection
We turn now to the merits of respondent’s summary judgment
motion in this section 6330 proceeding.
This is an action seeking judicial review under section 6320
of respondent’s determination to file a Federal tax lien to
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