-3-
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.
Page: Previous 1 2 3 4 Next
Last modified: May 25, 2011