Larry A. Michael - Page 14




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          indefinitely and did not agree on any date or time for a hearing.           
          Thus, notwithstanding petitioner’s request to have a “hearing”              
          under section 6330, we consider it neither necessary or                     
          productive to remand this case to Appeals to hold a hearing.                
          Lunsford v. Commissioner, 117 T.C. 183 (2001).  We sustain                  
          respondent’s determination as to the proposed levy as a                     
          permissible exercise of discretion.                                         
               We find petitioner’s arguments to be frivolous and/or                  
          groundless.  We admonish petitioner, if he appears in this Court            
          again, not to make the same type of arguments.  Should petitioner           
          decide to disregard our warning and to continue advancing                   
          frivolous and/or groundless arguments, we shall consider imposing           
          a penalty on petitioner under section 6673(a).                              
               We have considered all arguments and have found those                  
          arguments not discussed herein to be irrelevant and/or without              
          merit.  To reflect the foregoing,                                           


                                                  An appropriate order and            
                                             decision will be entered for             
                                             respondent.                              













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