Henry Hermanus Van Es - Page 1

                                   115 T.C. No. 25                                    

                               UNITED STATES TAX COURT                                

                        HENRY HERMANUS VAN ES, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1134-00L.            Filed October 13, 2000.                

                    With regard to P’s 1994 tax year, R assessed a tax                
               deficiency (along with penalties and interest) and                     
               three sec. 6702, I.R.C., frivolous return penalties                    
               (along with related interest), of which R collected a                  
               portion.  As to the uncollected portion of those                       
               amounts, R issued a levy notice.  Pursuant to sec.                     
               6330(b), I.R.C., P requested an Appeals hearing from                   
               R’s Appeals Office.  After review, an Appeals officer                  
               issued to P a notice of determination pursuant to sec.                 
               6330, I.R.C., stating that the levy should proceed.                    
               With respect to the Appeals officer’s determination, P                 
               thereafter filed a petition with this Court challenging                
               the merits of R’s assessment of the (collected and                     
               uncollected) frivolous return penalties and related                    
               interest amounts.                                                      
                    Held, P is not entitled to the protections of sec.                
               6330, I.R.C., for amounts collected before the                         
               effective date of the Internal Revenue Service                         
               Restructuring and Reform Act of 1998, Pub. L. 105-206,                 
               sec. 3401, 112 Stat. 685, 746-750.                                     

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