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generally limited to reviewing whether a proposed levy action is
proper.” Id. The Court declined to entertain the taxpayer’s
motion for sanctions against the Government, reasoning that the
taxpayer “has received all the relief to which she is entitled
under section 6330”. Id. Similarly, in Gerakios v.
Commissioner, T.C. Memo. 2004-203, we dismissed the collection
review proceeding as moot where the parties agreed that there was
no unpaid liability upon which a lien or levy could be based
after the taxpayer had paid the liability in full.
In the instant case, as in Chocallo and Gerakios, respondent
acknowledges that there is no unpaid liability for the
determination year upon which a levy could be based and has
stated that he is no longer pursuing the proposed levy.
Accordingly, in this case, as in Chocallo and Gerakios, the
proposed levy for petitioner’s 1992 tax liability is moot.
In the instant case, unlike in Chocallo, respondent does not
concede that the proposed levy was improperly made, nor has
respondent returned to petitioner the disputed amounts that have
been applied to satisfy petitioner’s 1992 account. These
circumstances, however, do not dictate a different result in this
case. In this case, unlike in Chocallo, respondent has collected
no amounts by levy. Respondent’s offset of petitioner’s 1999
overpayment against her 1992 tax account was pursuant to section
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Last modified: May 25, 2011