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directly review prior actions of IRS employees. See sec. 6330(c)
and (d) (“determination” is made by Appeals officer; court
reviews determination). The Court may indirectly review the
prior actions of IRS employees in that the determination by the
Appeals officer must take into consideration whether the
requirements of any applicable law or administrative procedure
have been met. Secs. 6320(c), 6330(c)(1).
Certain types of debt are nondischargeable under a chapter 7
bankruptcy proceeding. 11 U.S.C. sec. 523(a) (2000). Section
523(a)(1)(A) of the United States Bankruptcy Code automatically
excepted petitioner’s income tax liabilities from discharge
because they were a tax of the kind specified in 11 U.S.C.
section 507(a)(8).3 See Swanson v. Commissioner, supra at 128.
Petitioner understands and agrees with this legal principle.
Petitioner has stated that he also understands and agrees that
there was no legal or administrative requirement that respondent
file a motion to compel the chapter 7 trustee to pay a portion of
311 U.S.C. sec. 507(a)(8)(2000) provides in part:
(a) The following expenses and claims have priority in
the following order:
* * * * * * *
(8) Eighth, allowed unsecured claims of governmental units,
only to the extent that such claims are for –-
(A) a tax on or measured by income or gross receipts --
(i) for a taxable year ending on or before the date of the
filing of the petition for which a return, if required, is
last due, including extensions, after three years before the
date of the filing of the petition * * *
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