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Petitioner further contends that respondent generally does not
undertake collection actions while appeals of the underlying tax
liability are pending and that respondent’s doing so in the
instant case violates his right to due process and equal
protection.
Petitioner’s argument has no merit. Section 7485(a)(1)
specifically provides that review of a decision of the Tax Court
by a U.S. Court of Appeals shall not operate as a stay of
collection of any deficiency determined by the Tax Court unless
the taxpayer files a bond with the Tax Court on or before the
time his notice of appeal is filed. Petitioner concedes that he
posted no bond. Accordingly, it was not an abuse of discretion
for the Appeals officer to conclude that respondent could proceed
with collection actions notwithstanding the appeal.4
C. Conclusion
For the reasons discussed above, we conclude that all
arguments raised by petitioner against respondent’s determination
to proceed with collection lack merit. Accordingly, we hold that
respondent did not abuse his discretion and may proceed with the
collection actions that were the subject of the notice in Letter
4 Petitioner’s contentions based on his rights to due
process or equal protection hardly merit comment. Suffice it to
say that the instant proceeding pursuant to sec. 6330 accords
petitioner his rights under the Fifth Amendment; he has obtained
review of the proposed levy both by an Appeals officer and this
Court.
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Last modified: May 25, 2011