Donnie Francis Schroeder - Page 3

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          petitioner’s request for a section 6330 hearing respondent                  
          mistakenly issued, and then withdrew in less than 2 weeks, a                
          Notice of Levy.  On December 18, 2003, Appeals mailed to                    
          petitioner a Notice of Determination Concerning Collection                  
          Action(s) Under Section 6320 and/or 6330, sustaining the proposed           
          levy.                                                                       
                                     Discussion                                       
               We review nonliability administrative determinations for               
          abuse of discretion.  Sego v. Commissioner, 114 T.C. 604, 610               
          (2000).  Petitioner has not attempted to show that Appeals failed           
          to comply with section 6330.  He raises only two arguments: that            
          collection should have been stayed by his appeal, and that                  
          respondent by collecting interest is attempting to levy on an               
          amount greater than that stated by this Court in Schroeder I.4              
          We are not persuaded by either argument.                                    
               An appeal from a decision of this Court does not operate as            
          a stay of assessment or collection of any portion of the                    
          deficiency determined by the decision unless a taxpayer files a             
          bond with the Court on or before the date he files his notice of            
          appeal.  Sec. 7485(a).  Respondent was entitled to proceed with             
          assessment and collection after petitioner filed his notice of              
          appeal without posting a bond.  Respondent is entitled to collect           


               4 We disregard petitioner’s arguments as to the erroneously            
          issued Notice of Levy since respondent voluntarily withdrew this            
          Notice of Levy shortly after issuing it.                                    




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