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notice of deficiency for purposes of section 7430(c)(2). Estate
of Gillespie v. Commissioner, supra at 397; see also Nunn v.
Commissioner, T.C. Memo. 1992-301 (taxpayer not entitled to an
award of administrative costs for expenses to obtain refund of a
wrongful levy if a notice of deficiency was not issued and the
taxpayer has not received the notice of decision of Appeals).
While the result to petitioner may seem harsh, we cannot
ignore the plain language of the statue and, in effect, rewrite
the statute to achieve what might be an equitable result.
Hildebrand v. Commissioner, 683 F.2d 57, 58 (3d Cir. 1982), affg.
T.C. Memo. 1980-532.
Because of our holding on this issue, we need not reach
respondent's alternative contentions that collection actions are
not administrative proceedings under section 7430(c)(5) and
section 301.7430-3(a)(4), Proced. & Admin. Regs., or petitioner's
contention that section 301.7430-3(a)(4), Proced. & Admin. Regs.,
is invalid because it is contrary to the plain meaning and
unambiguous wording of the statute.
Decision will be
entered for respondent.
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