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tax payments do not equal statutorily designated amounts.
Niedringhaus v. Commissioner, 99 T.C. 202, 222 (1992).
The statute, however, provides an exception to this
automatic imposition under certain circumstances. Petitioners
presented no evidence, either to the Appeals officer or at trial,
that they met the statutory exceptions. Petitioners’ only
arguments during appeals and at trial were the hardship arguments
discussed above. The Court sustains the determination.
Petitioners received an appropriate hearing under section
6330(b)(1). Day v. Commissioner, T.C. Memo. 2004-30; Leineweber
v. Commissioner, T.C. Memo. 2004-17; sec. 301.6330-1(d)(2), Q&A-
D6, Proced. & Admin. Regs. Respondent properly verified that the
requirements of applicable law and administrative procedures were
met and balanced the need for efficient collection of taxes with
the legitimate concern of petitioners that the collection action
be no more intrusive than necessary. On this record, the Court
holds that there was no abuse of discretion in sustaining the
notice of intent to levy. Respondent, therefore, is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011