-2-
approximately $24,409.2 Following trial of the matter and
concessions by respondent, we must decide as to 1995 and 1996
whether Appeals abused its discretion in sustaining the proposed
levy.3 We hold that it did not.
Background
Petitioner resided in Verdi, Nevada, when his petition was
filed. He filed Federal income tax returns for 1995 and 1996,
and respondent determined a deficiency for each of those years.
Petitioner petitioned this Court to redetermine these amounts;
following trial we sustained respondent’s determination. See
Schroeder v. Commissioner, T.C. Memo. 2002-211, affd. 63 Fed.
Appx. 414 (9th Cir. 2003) (Schroeder I). Petitioner did not file
an appeal bond and respondent assessed on February 3, 2003, the
amounts due under our decision in Schroeder I. Schroeder I was
affirmed on May 20, 2003.
On May 15, 2003, respondent mailed to petitioner a Final
Notice, Notice of Intent to Levy and Your Right to a Hearing.
Petitioner requested the related section 6330 hearing, which was
conducted via correspondence. Shortly after receiving
2 We say “approximately” as these amounts were computed
before the present proceeding and have since increased on account
of interest.
3 The petition in part sought review of respondent’s levy to
collect 1990, 1991, 1992, and 1993 penalties under sec. 6702. We
dismissed those years because we lack jurisdiction under sec.
6330(d)(1) to consider such penalties. Van Es v. Commissioner,
115 T.C. 324, 328-329 (2000).
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