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It is therefore deemed that the proposed collection
action balances the need for efficient collection of
the taxes with the concern that the collection action
be no more intrusive than necessary. [Goza v.
Commissioner, supra at 178.]
The taxpayer raised the same issues in his petition which
included the following statement: “Petitioner reserves all
rights under the federal Constitution and common law, the filing
of this petition is not intended as a waiver of any of those
rights.” Id. at 179. We described petitioner’s constitutional
claims as frivolous. Id. at 183. We then granted the
Commissioner’s motion to dismiss for failure to state a claim
upon which relief can be granted stating:
Rule 331(b)(4) states that a petition for review
of an administrative determination filed pursuant to
section 6330 shall contain clear and concise
assignments of each and every error which the
petitioner alleges to have been committed in the levy
determination and any issue not raised in the
assignments of error shall be deemed to be conceded.
Rule 331(b)(5) states that such a petition shall
contain clear and concise lettered 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
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