Robert Eugene Poindexter - Page 6

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          administrative procedures had been met.  He also made the                   
          determination required by section 6330(c)(3)(C) that the proposed           
          collection action (levy) balanced the need for efficient                    
          collection of taxes with petitioner’s legitimate concerns that              
          any collection action be no more intrusive than necessary.  On              
          December 5, 2001, a manager in the Appeals Office issued to                 
          petitioner a Notice of Determination Concerning Collection                  
          Action(s) Under Section 6320 and/or 6330 (i.e., the                         
          determination), sustaining the proposed collection action.                  
               In the petition, petitioner states his disagreement with the           
          assessments, claiming that they are inaccurate because of (1)               
          false and fraudulent information stated on the returns, (2)                 
          errors in the assessment procedures, (3) reliance on incorrect              
          written advice from the IRS, (4) error and failure of the IRS in            
          following its own procedures and advice, (5) improper execution             
          of levies, and (6) erroneous and inconsistent tax information               
          contained in the determination.                                             
                                      Discussion                                      
          I.  Overview of Section 6330                                                
               Section 6330 entitles a taxpayer to notice of the taxpayer’s           
          right to request a hearing before certain lien and levy actions             
          are taken by the Commissioner in furtherance of the collection              
          from the taxpayer of unpaid Federal taxes.  If a hearing is                 
          requested, the Appeals officer conducting the hearing must verify           






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