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petitioner did not provide a date of payment; (2) stated that all
requirements of law and administrative procedure had been
satisfied and that the need for efficient collection had been
properly balanced against any legitimate concerns raised by
petitioner; (3) sustained the proposed levy and the filing of a
Federal tax lien; and (4) warned petitioner that if he continued
to raise frivolous arguments, he could be subjected to a penalty
under section 6673(a). In response to the notice of
determination, petitioner filed his petition with the Court on
April 12, 2004.
OPINION
Pursuant to section 6330(d)(1), within 30 days of the
issuance of a notice of determination, a taxpayer may appeal the
determination to this Court if we have jurisdiction over the
underlying tax liability. Where the validity of the underlying
tax liability is properly at issue, the Court will review the
matter de novo. Sego v. Commissioner, 114 T.C. 604, 610 (2000);
Goza v. Commissioner, 114 T.C. 176, 181 (2000). Where the
validity of the underlying tax liability is not properly at
issue, however, the Court will review the Commissioner’s
determination for abuse of discretion. Sego v. Commissioner,
supra at 610; Goza v. Commissioner, supra at 181.
3(...continued)
and we address it in due course.
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