Joseph A. Loftus - Page 9

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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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