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For Failure To State A Claim Upon Which Relief Can Be Granted,
asserting that because petitioner received a notice of deficiency
for the taxable years 1995 and 1996, he is barred from
challenging in the present proceeding either the existence or the
amount of the underlying tax liabilities for those years.
This matter was called for hearing at the Court's motions
session in Washington, D.C. Counsel for respondent appeared at
the hearing and presented argument in support of respondent's
motion. No appearance was made by or on behalf of petitioner at
the hearing. However, the Court did have before it petitioner’s
Objection to respondent’s motion.
During the hearing in Washington, D.C., counsel for
respondent acknowledged that the petition states a claim for
relief with respect to respondent’s determination to proceed with
collection for the taxable year 1997.
Discussion
In the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746, Congress
enacted new sections 6620 (pertaining to liens) and 6630
(pertaining to levies) to provide protections for taxpayers in
tax collection matters. Section 6330 generally provides that the
Commissioner cannot proceed with the collection of taxes by way
of a levy on a taxpayer's property until the taxpayer has been
given notice of and the opportunity for an administrative review
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