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the denial of his installment agreement request, failed, after
repeated extensions, to file his brief, and failed to file
certain motions that he claimed he was filing before submitting
his brief.
Petitioner repeatedly made legal arguments orally during the
trial, even though we instructed petitioner to present his legal
arguments in his brief. Although we could reject petitioner’s
contentions and declare him in default, and dismiss his case for
failure to file his brief, see Rules 123, 151; Stringer v.
Commissioner, 84 T.C. 693 (1985), affd. without published opinion
789 F.2d 917 (4th Cir. 1986); Horn v. Commissioner, T.C. Memo.
2002-207, we choose instead to address the merits of respondent’s
determination to file a lien on petitioner’s property, see Horn
v. Commissioner, supra; Comey v. Commissioner, T.C. Memo. 2001-
275.
Petitioner contests the filing of the NFTL. Petitioner
failed to file a timely request for hearing with respect to
respondent’s proposed levy. We therefore have no jurisdiction to
consider the levy. See Moorhous v. Commissioner, 116 T.C. 263,
269 (2001); Kennedy v. Commissioner, 116 T.C. 255, 261-262
(2001).8
8Petitioner referred to respondent’s alleged levies that
occurred in January 1998 that were not part of the record. To
the extent that petitioner refers to respondent’s collection
activities before July 22, 1998, we have no jurisdiction to
(continued...)
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