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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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Last modified: May 25, 2011