Howard Goza - Page 13

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          statements of the facts on which the taxpayer bases each                       
          assignment of error.                                                           
               Petitioner failed to raise a valid challenge to respondent's              
          proposed levy before the Appeals Office.  Petitioner continued to              
          assert the same frivolous constitutional claims in his petition                
          for review filed with the Court.                                               
               The validity of petitioner's underlying tax liability is not              
          properly at issue in this proceeding.  Moreover, the petition                  
          does not assert (nor is there any basis in the administrative                  
          record for the Court to conclude) that respondent abused his                   
          discretion with respect to spousal defenses or collection                      
          matters.  See sec. 6330(c)(2)(A).  In the absence of a                         
          justiciable claim for relief in the petition for review filed                  
          herein, we shall grant respondent's motion to dismiss for failure              
          to state a claim upon which relief can be granted.                             
               We note that the decision in this case will indicate that we              
          sustain respondent's administrative determination to proceed with              
          collection against petitioner.  Our decision does not serve as a               
          review of respondent's determination as to petitioner's                        
          underlying tax liability for 1994, 1995, or 1996.                              
               To reflect the foregoing,                                                 

                                         An appropriate order and                        
                                    decision will be entered.                            

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