Joseph D. and Wanda S. Lunsford - Page 41

                                       - 41 -                                         
          been a hearing.  If the IRS is prevented by statute from collecting         
          because the levy action is suspended until there is a hearing, then         
          what will the IRS be able to do after we render our opinion?                
          Nothing--because there was no hearing.                                      
               FOLEY, J., agrees with this dissenting opinion.                        

Page:  Previous  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41