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Respondent issued to petitioner a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330
(notice of determination), in which respondent sustained a
proposed levy to collect petitioner’s unpaid 1998 tax liability
following an administrative hearing. The issues for decision
are: (1) Whether, in the context of this collection action,
petitioner is liable for the underlying tax for the taxable year
1998 and, if so, (2) whether respondent may proceed with
collection.
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts, the supplemental stipulation of
facts, and the attached exhibits are incorporated by this
reference. At the time of filing the petition, petitioner
resided in Monterey Park, California.
Petitioner is a native of Shanghai, China. In December
1993, petitioner married Alva D. Bennett (Mr. Bennett), a U.S.
citizen, and she immigrated to the United States in September
1994. As described by petitioner, Mr. Bennett went to Shanghai
to marry her, and then “picked [her] up from the airport” a
little less than a year later. At some point in 1999, petitioner
discovered that Mr. Bennett was having an extramarital affair.
Petitioner suspects that the extramarital affair began much
earlier than 1999. Petitioner continued to reside in the same
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