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discretion arbitrarily, capriciously, or without sound basis in
fact or law. Woodral v. Commissioner, 112 T.C. 19, 23 (1999).
The notice of determination stated that the Commissioner had
verified that the requirements of any applicable law or
administrative procedure had been met, and petitioner has
presented no evidence to the contrary.
Petitioner’s brief argues: “Here, the IRS was requested to
clarify the exempt property at the hearing. A simple form could
have been executed. The IRS refused, thereby violating the due
process rights Congress sought to extend to taxpayers like
Petitioner.” Nothing in the record supports petitioner’s claim
of a specific request during the Appeals hearing. The testimony
at trial shows only that the Appeals Office was aware of
petitioner’s status and that the lien was not released. In any
event, the trust property is exempt from levy. Sec. 301.6331-
1(a)(5), Proced. & Admin. Regs. Nothing in the regulations or
any authority requires that filed liens expressly exclude exempt
property, and we have found no reason why such an express
statement is necessary. There is no indication that levy on the
exempt property has been or will be attempted.
Petitioner offered no credible evidence showing that
respondent’s determination was arbitrary, capricious, or without
sound basis in law. Based upon our review of the relevant
evidence in this case, we conclude that there was no abuse of
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