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unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988).
There is no genuine issue as to any material fact in this
case. Respondent, pursuant to section 6331(a), was seeking to
levy on petitioner’s property. In accord with sections 6330(a)
and 6331(d), respondent provided petitioner with a final notice
of intent to levy, which also included notice of petitioner’s
right to an administrative appeal of respondent’s decision to
collect the tax. In that regard, the Commissioner cannot collect
by levy without the opportunity for a taxpayer to seek an
administrative review of the determination to proceed with
collection and/or the opportunity for judicial review of the
administrative determination. Davis v. Commissioner, 115 T.C.
35, 37 (2000).
Petitioner opted for an administrative appeal, and after
respondent’s decision to go forward with collection, he sought
review by this Court. Petitioner did not file a petition upon
the issuance of the notice of deficiency, so he is afforded
review solely on the question of abuse of respondent’s discretion
because the validity of the underlying liability is not at issue.
Sec. 6330(c)(2)(B); Sego v. Commissioner, 114 T.C. 604, 610
(2000).
Because petitioner is not entitled to question the
underlying tax liability, his administrative hearing is limited
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