- 15 -
States v. Horne, supra at 207; United States v. Mapp, 561 F.2d
685, 690 (7th Cir. 1977). As the Court of Appeals for the
Eleventh Circuit has stated: “The IRS operating procedures
contained in the IRM do not delineate substantive rights of
individuals but instead simply establish intra-agency operating
procedures. As such, they are a species of rule that is not
judicially enforceable against the agency.” First Alabama Bank,
N.A. v. United States, 981 F.2d 1226, 1230 (11th Cir. 1993).
Accordingly, petitioner’s argument fails.
On the basis of our review of the record, we conclude that
respondent satisfied the requirements of section 6330(c) and did
not abuse his discretion in sustaining the notice of Federal tax
lien filed against petitioner. Respondent’s determination
therefore is sustained. In reaching our holding, we have
considered all arguments made, and, to the extent not mentioned,
we conclude that they are moot, irrelevant, or without merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
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