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issue was properly raised, the record shows that the Final Notice
is valid. The Secretary or his delegate (including the
Commissioner) may issue a final notice of intent to levy. Secs.
6330(a), 7701(a)(11)(B) and (12)(A)(i), 7803(a)(2). Section
301.6330-1(a)(1), Proced. and Admin. Regs., 67 Fed. Reg. 2551
(Jan. 18, 2002), provides in pertinent part:
(a) Notification–(1) In general. Except as
specified in paragraph (a)(2) of this section, the
Commissioner, or his or her delegate (the
Commissioner), will prescribe procedures to provide
persons upon whose property or rights to property the
IRS intends to levy * * * on or after January 19, 1999,
notice of that intention and to give them the right to,
and the opportunity for, a pre-levy Collection Due
Process (CDP) hearing with the Internal Revenue Service
(IRS) Office of Appeals (Appeals). * * *
The Commissioner’s authority to levy on property or rights to
property was delegated to Automated Collection Branch Chiefs
pursuant to Delegation Order No. 191 (Rev. 2), effective October
1, 1999. Internal Revenue Manual, sec. 1.2.104, 102 (Nov. 24,
1999). Consistent with this delegation of authority, the Final
Notice in this case, which was executed by Chief of the Automated
Collection Branch in Ogden, Utah, is valid.
Petitioner has failed to raise a spousal defense, make a
valid challenge to the appropriateness of respondent’s intended
collection action, or offer alternative means of collection.
These issues are now deemed conceded. Rule 331(b)(4). Under the
circumstances, we conclude that respondent is entitled to
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