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means of collection. These issues are now deemed conceded. Rule
331(b)(4).
The record reflects that the Appeals Office properly
verified that all applicable laws and administrative procedures
governing the assessment and collection of petitioner’s tax
liabilities were met. Accordingly, we hold that the Appeals
Office did not abuse its discretion in determining to proceed
with collection against petitioner.
B. Levy Upon Appeal
We turn now to respondent’s Motion to Permit Levy. Section
6330(e) provides in pertinent part:
SEC. 6330(e). Suspension of Collections and
Statute of Limitations.--
(1) In general.–-Except as provided in
paragraph (2), if a hearing is requested under
subsection (a)(3)(B), the levy actions which are
the subject of the requested hearing and the
running of any period of limitations * * * shall
be suspended for the period during which such
hearing, and appeals therein, are pending. In no
event shall any such period expire before the 90th
day after the day on which there is a final
determination in such hearing. Notwithstanding
the provisions of section 7421(a), the beginning
of a levy or proceeding during the time the
suspension under this paragraph is in force may be
enjoined by a proceeding in the proper court,
including the Tax Court. The Tax Court shall have
no jurisdiction under this paragraph to enjoin any
action or proceeding unless a timely appeal has
been filed under subsection (d)(1) and then only
in respect of the unpaid tax or proposed levy to
which the determination being appealed relates.
(2) Levy upon appeal.–-Paragraph (1) shall
not apply to a levy action while an appeal is
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