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the Commissioner’s administrative determination for abuse of
discretion with respect to all other issues. Sego v.
Commissioner, 114 T.C. 604, 610 (2000).
Petitioner does not dispute the existence or the amount of
the underlying tax liability.4 Accordingly, the proper standard
for review is whether the Appeals officer abused her discretion
in determining that respondent could proceed with the proposed
levy action.
Petitioner contends that respondent may not proceed with the
proposed collection activity because the RFTL is tantamount to an
admission by respondent that the underlying tax liability has
been fully paid or is unenforceable. Petitioner also asserts
that respondent is equitably estopped from collecting both the
1986 and 1987 tax liabilities. For the reasons explained, we
disagree with petitioner and sustain respondent’s determination
to proceed with the proposed levy action.
A. Effect of Filing Tax Lien Release Certificate
We first address petitioner’s argument that he has no
liability for 1986 or 1987 because the RFTL showed that the tax
lien was extinguished. Section 6325(a) requires the Commissioner
to issue a certificate of release of any lien when the
Commissioner finds that the liability for the amount assessed,
4 The assessments were based upon the 1986 return and 1987
return.
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