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1996, 1997, and 1999 income tax liabilities were not currently
collectible through a levy.5 The Appeals Office also determined
that petitioner’s challenge to the continuing wage levy was “not
relevant to the collection of the tax shown on the due process
hearing notice to the taxpayer [i.e., petitioner’s 1996, 1997,
and 1999 income tax liabilities] and may not be considered in
this due process hearing.”
Discussion
The primary issue is whether the Appeals Office erred in
failing to consider petitioner’s challenge to the levy of his
severance pay that was made in or about December 2000, pursuant
to a continuing wage levy that was served on petitioner’s
employer before the effective date of section 6330.6
5 The notice of determination also concluded that
petitioner’s 1998 income tax liability was not currently
collectible through a levy.
6 In the notice of determination, the Appeals officer
determined that petitioner’s 1996, 1997, and 1999 income tax
liabilities were not currently collectible and that no levy
action will take place to collect these income tax liabilities so
long as petitioner’s financial condition makes it impossible for
him to pay these taxes voluntarily. On the basis of this
determination, the parties agree that there is no collection
issue regarding respondent’s proposed levy of petitioner’s 1996,
1997, and 1999 income tax liabilities. The parties also agree
that there is no collection issue regarding petitioner’s 1998
income tax liability.
In the Appeals Office hearing, petitioner contended that the
filing of the notice of Federal tax lien for his 1996, 1997, and
1999 income tax liabilities caused him hardship by impairing his
credit. Petitioner raised no issues in his petition or on brief
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