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This case does not involve an allegation of recent, unusual
illness or hardship, or other special circumstance, that might
cause us to make an exception to the general rule set forth
herein and to consider petitioner’s new hardship argument.
Further, under section 6334(a)(13) and (e), respondent may not
levy upon petitioner’s principal residence without approval of a
Federal District Court.3
For the reasons stated, we shall grant respondent’s motion
for summary judgment.
An appropriate order and
decision will be entered.
3 Also, we note that this case does not involve a claim under
sec. 6015 for relief from joint and several liability, and the
general rule set forth herein is not intended to control the
issue of whether such a claim under sec. 6015 may be raised in a
collection proceeding under sec. 6330(d)(1) for the first time in
this Court. We leave that question for another day.
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Last modified: May 25, 2011