Michael E. Nestor - Page 16

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          decided in favor of respondent, particularly those involving a              
          postponement of tax collection.                                             
               Respectively, in my opinion, arguments made by taxpayers in            
          administrative and court hearings under sections 6320 and 6330              
          that implicate only frivolous arguments and that implicate the              
          postponement of the collection of taxes owed, should be dealt               
          with by respondent’s Appeals Office and by this Court summarily             
          and decisively.                                                             

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