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U.S.C. section 362(a)(1), we conclude that respondent violated
the automatic stay when he issued to petitioner the final notice
of intent to levy dated November 26, 2001. In particular, there
is no dispute in this case that respondent could have issued a
final notice of intent to levy to petitioner regarding her unpaid
income taxes for 1985 to 1988, and 1994 and 1995 before
petitioner filed her bankruptcy petition. Moreover, we are
satisfied that the issuance of the final notice of intent to levy
constituted the commencement of an administrative proceeding
against petitioner within the meaning of 11 U.S.C. section
362(a)(1). See, e.g., Smith v. Commissioner, 124 T.C. __ (2005)
(holding that a notice of determination issued under section 6330
to a taxpayer/debtor in bankruptcy constituted the continuation
of an administrative collection action against the debtor within
the meaning of 11 U.S.C. section 362(a)(1)). In particular, when
the Commissioner issues to a person a final notice of intent to
levy, that person is entitled to invoke the administrative and
judicial procedures prescribed under section 6330. Id. at __.
Indeed, should such person fail to timely request an
administrative hearing, the Commissioner generally is free to
proceed with the proposed levy. Consistent with the foregoing,
we conclude that 11 U.S.C. section 362(a)(1)
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