Nield and Linda Montgomery - Page 20

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          subject to challenge under section 6330(c)(2)(B) (and by                    
          implication section 301.6330-1(e), Proced. & Admin. Regs.).                 
          Under the circumstances, I believe that it is incumbent upon this           
          Court to resolve the question the parties raised and argued by              
          analyzing the controlling statutory provision, as opposed to                
          relying upon a general statement appearing in an interpretative             
          regulation.                                                                 
               FOLEY, THORNTON, and KROUPA, JJ., agree with this concurring           
          opinion.                                                                    

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