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or bars judicial review of a jeopardy levy determination; that
interpretation of the flush language would be at odds with the
overall purpose of section 6330 of providing procedural
protections in collection disputes. Thus, we conclude that we
have jurisdiction under section 6330(d) to review respondent’s
determination under section 6330(f) that use of a jeopardy levy
was appropriate.
To reflect the foregoing,
An appropriate order
will be issued.
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Last modified: May 25, 2011