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Bankruptcy Court for the Southern District of New York
discharged petitioners from such unpaid liabilities.
Thus, we exercised jurisdiction in the lien proceeding to decide
the bankruptcy discharge issue.4
A levy proceeding, like a lien proceeding, is commenced
under section 6330(d)(1).5 A levy proceeding is also “closely
related to and has everything to do with collection of a
taxpayer’s unpaid liability for a taxable year.” Washington v.
Commissioner, supra at 120. There is no reason for
distinguishing levy proceedings from lien proceedings for
purposes of exercising jurisdiction in the context of this case.
Accordingly, we hold that in this levy proceeding we have
jurisdiction to determine whether the U.S. Bankruptcy Court for
the Northern District of Texas discharged petitioner from the
unpaid liabilities for the years 1993, 1994, and 1995.
II. Nature of the Arguments Under Section 6330(c)(2)
Under section 6330, a taxpayer is entitled to notice and an
opportunity for a hearing before certain lien and levy actions
are taken by the Commissioner in the process of collecting unpaid
4See also Thomas v. Commissioner, T.C. Memo. 2003-231 (Tax
Court has jurisdiction in lien proceeding to decide whether
unpaid tax liabilities have been discharged in bankruptcy);
Richardson v. Commissioner, T.C. Memo. 2003-154 (same).
5Sec. 6330(d)(1) provides rules governing judicial review of
determinations relating to levies. Sec. 6320(c), which deals
with liens, provides that the rules in sec. 6330(d)(1) apply to
judicial review of determinations relating to liens.
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