James Curtis Barrett - Page 11

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          letter, and there is no indication that the levy was improper.              
          In any case, the Court lacks subject-matter jurisdiction to                 
          review the levy of petitioner’s wages in 1994 because the                   
          collection action began prior to January 19, 1999, which was the            
          effective date of sections 6320 and 6330.  See Meehan v.                    
          Commissioner, 122 T.C. 396, 399 (2004) (“if a collection action             
          is initiated before January 19, 1999, section 6330 is                       
          inapplicable and this Court has no jurisdiction to review the               
          propriety of the collection action”); Bullock v. Commissioner,              
          T.C. Memo. 2003-5.                                                          
               In sum, there is no indication that respondent incorrectly             
          determined petitioner’s tax liability for 1994 or that petitioner           
          made additional payments that are not reflected in the Form 4340.           
          Respondent’s determination on this issue is sustained.                      
          1996, 1997, and 1998                                                        
               Section 61(a) provides that, except as otherwise provided,             
          gross income includes all income from whatever source derived.              
          Section 402(a) provides that the amounts distributed under a plan           
          described in section 401(a), such as a qualified defined benefit            
          plan, shall be taxable to the distributee under section 72.                 
               A defined benefit plan is any plan that is not a defined               
          contribution plan.  Sec. 414(j).  “The retirement benefit                   
          provided by a defined benefit plan is fixed, typically by                   
          reference to a formula based on salary and years of service.”               

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