- 23 - review for abuse of discretion. Action constitutes an abuse of discretion under this standard where arbitrary, capricious, or without sound basis in fact or law. Woodral v. Commissioner, 112 T.C. 19, 23 (1999). As a threshold matter, we point out that petitioners’ demands and allegations regarding the authority of the individuals issuing the notices of tax lien, tax lien filing, and intent to levy are meritless for reasons substantially identical to those just discussed in connection with the notices of deficiency. The Secretary or his delegate (including the Commissioner) may issue these collection notices, and authority to so issue notices regarding liens and to levy upon property has in turn been delegated to a host of pertinent collection and compliance personnel. Secs. 6320(a), 6330(a), 7701(a)(11)(B) and 12(A)(i), 7803(a)(2); secs. 301.6320-1(a)(1), 301.6330-1(a)(1), Proced. & Admin. Regs.; Deleg. Order No. 191 (Rev. 3, June 11, 2001); Deleg. Order No. 196 (Rev. 4, Oct. 4, 2000); see also Craig v. Commissioner, 119 T.C. 252, 263 (2002); Everman v. Commissioner, T.C. Memo. 2003-137. Additionally, we note that there exists no statutory requirement that such collection notices be signed. Everman v. Commissioner, supra. Petitioners have claimed that no valid assessments support the proposed collection and have asserted that they should have been provided with copies of Form 23C, Summary Record ofPage: Previous 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Next
Last modified: May 25, 2011