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determination, which consists of a cover letter and a summary of
the hearing officer’s determination regarding the matters
considered at the hearing. The Appeals team manager who signed
the letter portion of the notice of determination on behalf of
the Appeals Office refers to the determination made as “our
determination”. The summary attached to the letter bears no
signature and summarizes the determination made in petitioner’s
case. That summary is extracted verbatim from an “Appeals
Transmittal and Case Memo” that was prepared by Mr. Penny and
transmitted to the Appeals team manager, who approved Mr. Penny’s
determination on behalf of the Appeals Office. Taken in context,
the determination in question is one made by Mr. Penny and
approved by Mr. Penny’s supervisor on behalf of the Appeals
Office. Petitioner has failed to show that the determination in
question is not a proper determination under section 6330.
Conclusion
Based on the record before us, we hold that the Appeals
Office did not abuse its discretion in determining that
respondent’s filing of a nominee NFTL with respect to the
Claremore property was an appropriate collection action in this
case.
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