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frivolous arguments.
Balancing Efficient Collection with Intrusiveness
It is determined that the Notice of Intent to Levy was
properly issued. Given the taxpayer’s compliance
history and continuing non-compliance, levy on assets
of the taxpayer is an appropriate next action for the
Internal Revenue Service to take. The taxpayer offers
no collection alternative. Levy on assets of the
taxpayer balances the taxpayer’s legitimate concern for
the intrusiveness of the action with the need to effi-
ciently administer the tax laws.
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). We
conclude that there is no genuine issue of material fact regard-
ing the questions raised in respondent’s motion.
With respect to petitioner’s taxable year 1998, petitioner
received a notice of deficiency, but he did not file a petition
with respect to that notice. In petitioner’s response to respon-
dent’s motion (petitioner’s response), petitioner contends that
he “only admitted to having received an “INVALID” Deficiency
Notice”. That is because, according to petitioner, the employee
who signed the notice of deficiency “did not have any delegated
authority to send out the Deficiency Notice at issue”. The Court
finds petitioner’s contention about the notice relating to his
taxable year 1998 to be frivolous and groundless. On the instant
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