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Petitioner argues that the liens filed by the IRS are invalid
because they did not specifically exempt petitioner’s property
located within the Coeur d’Alene Indian reservation.
The Commissioner’s filing of a tax lien and the
Commissioner’s notification of an intent to levy are separate
actions. Parker v. Commissioner, 117 T.C. 63, 65 (2001).
Because the liens in this case were filed in 1997 and 1998, prior
to the effective date of the statute, section 6320 does not
apply, and the Court does not have jurisdiction to review the
propriety of the liens. Thus, we decline petitioner’s invitation
to invalidate the recorded liens. However, the Court does have
jurisdiction to review the IRS Office of Appeals’ determination
to proceed with the proposed levy under section 6330. Id.
Section 6330 generally provides that the IRS cannot proceed
with the collection of taxes by way of a levy on a taxpayer’s
property until the taxpayer has been given notice of and the
opportunity for an administrative review of the matter (in the
form of an IRS Office of Appeals hearing). Section 6330(c)(1)
provides that the Appeals officer shall obtain verification that
the requirements of any applicable law or administrative
procedure have been met. Section 6330(c)(2)(A) provides that the
taxpayer may raise "any relevant issue relating to the unpaid
tax" including spousal defenses, challenges to the
appropriateness of collection actions, and alternatives to
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