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Appeals available to the person.
Section 6330 generally provides that the Secretary cannot
proceed with collection by levy on any property of any person
until the person has been given notice and the opportunity for an
administrative review of the matter (in the form of an Appeals
Office hearing) and, if dissatisfied, with judicial review of the
administrative determination. Davis v. Commissioner, 115 T.C.
35, 37 (2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000).
Where the underlying tax liability is not at issue, the Court
will review the Appeals officer’s determination for abuse of
discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000).
In the instant case, it is undisputed that petitioner
received notices of deficiency with respect to the underlying tax
liabilities for 1995, 1996, and 1997 for which collection is
sought. Therefore, we need only decide whether the Appeals
officer abused her discretion in determining that collection may
proceed.
The only issue raised by petitioner in his request for a
hearing and in the petition is his allegation that the Notice of
Intent to Levy sent to him by respondent did not include an
assessment certificate in compliance with section 301.6203-1,
Proced. & Admin. Regs. Petitioner alleges that this failure by
respondent has denied him an opportunity for a meaningful
hearing. In his response to respondent’s motion for summary
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Last modified: May 25, 2011