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The issue for decision is whether respondent’s Appeals
officer abused his discretion in sustaining a proposed levy to
collect petitioner’s unpaid income tax liability for 1997
following a collection due process hearing (CDP hearing) under
section 6330.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. When he filed his
petition, petitioner resided in Rockford, Illinois.
Petitioner and his former wife, Jacynth R. Thorpe (Mrs.
Thorpe), filed a joint income tax return for 1997. Following an
examination of their 1997 return, petitioner and Mrs. Thorpe
agreed to a tax deficiency plus additions to tax. The total
liability for taxes and additions to tax for 1997 is
approximately $7,000.
In March 1999, petitioner filed a chapter 7 bankruptcy
petition, and he was granted a discharge in his bankruptcy case
on April 25, 2001. Petitioner’s Federal income tax liabilities
were not discharged.
On August 6, 2001, respondent issued a Final Notice--Notice
of Intent to Levy and Notice of Your Right to a Hearing (final
notice) to petitioner and Mrs. Thorpe in connection with their
income tax assessments for 1997. On August 20, 2001, petitioner
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