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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