Marty J. Meehan - Page 7

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          July 22, 1998, enactment.  RRA 1998 sec. 3401(d), 112 Stat. 750.            
          Thus, if a collection action is initiated before January 19,                
          1999, section 6330 is inapplicable and this Court has no                    
          jurisdiction to review the propriety of the collection action.              
          See Parker v. Commissioner, supra.                                          
               The applicable regulation indicates that if a continuing               
          wage levy is served on the taxpayer’s employer before the                   
          effective date of section 6330, any amounts collected pursuant to           
          such a levy, including amounts collected after the effective date           
          of that section, are not subject to the requirements of section             
          6330.  Section 301.6330-1(a)(4), Example (1), Proced. & Admin.              
          Regs., provides:                                                            
                    Prior to January 19, 1999, the IRS issues a                       
               continuous levy on a taxpayer’s wages and a levy on                    
               that taxpayer’s fixed right to future payments.  The                   
               IRS is not required to release either levy on or after                 
               January 19, 1999, until the requirements of section                    
               6343(a)(1) are met.  The taxpayer is not entitled to a                 
               CDP [Collection Due Process] Notice or a CDP hearing                   
               under section 6330 with respect to either levy because                 
               both levy actions were initiated prior to January 19,                  

               7 The final regulations were issued on Jan. 17, 2002, and              
          are effective for any levy that occurs on or after Jan. 19, 1999.           
          Sec. 301.6330-1(j), Proced. & Admin. Regs.  The parties rely on             
          the temporary regulations, which are effective with respect to              
          any levy occurring on or after Jan. 19, 1999, and before Jan. 22,           
          2002.  Sec. 301.6330-1T(j), Temporary Proced. & Admin. Regs., 64            
          Fed. Reg. 3413 (Jan. 22, 1999).  The temporary regulations                  
          contain the same example provided in the final regulations that             
          is quoted in the text above.                                                

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