-4-
Section 6331(a) provides that where taxpayers refuse to pay
the tax for which they are liable within 10 days after notice and
demand for payment, the Commissioner may collect such tax by levy
on their property. See also sec. 7701(a)(11)(B) and (12).
Section 6330 provides that the Commissioner cannot proceed with
collection by levy until the taxpayer has been given notice and
the opportunity for administrative review. Davis v.
Commissioner, 115 T.C. 35, 37 (2000). The Court reviews
nonliability administrative determinations for abuse of
discretion. Hoffman v. Commissioner, 119 T.C. 140, 144-145
(2002); Sego v. Commissioner, 114 T.C. 604, 610 (2000).
Petitioner raises no valid legal arguments. She alleges in
her petition that respondent erred in not letting her argue to
Appeals that the subject income was properly reported and taxed
as capital gains income. Her argument is mistaken. Petitioner,
having received a notice of deficiency and having forgone the
opportunity to challenge her underlying liability, is barred from
doing so during a section 6330 hearing.3 See sec. 6330(c)(2)(B);
3 Petitioner does not argue that she did not receive the
notice of deficiency. She does appear to argue she had a right
to a hearing with Appeals before the notice of deficiency was
issued, and that respondent’s failure to conduct such a hearing
invalidates the notice of deficiency. We know of no such right
under the minimal standards for notices of deficiency and hold
that the notice is valid. See Abrams v. Commissioner, 84 T.C.
1308 (1985), affd. 814 F.2d 1356 (9th Cir. 1987), affd. 787 F.2d
939 (4th Cir. 1986), affd. sub nom. Donley v. Commissioner, 791
F.2d 383 (5th Cir. 1986), affd. sub nom. Gaska v. Commissioner,
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