Robert Ho - Page 15

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          section 6651(a)(2) in the amount of $504.94, as well as any                 
          interest assessed with respect to such amount.                              
                                     Discussion                                       
               The matters remaining before the Court are respondent’s                
          motion for summary judgment, as supplemented, and petitioner’s              
          motion for leave to file second amended petition.                           
          A.  Collection Actions-General Rules                                        
               Section 6330 generally provides that the Commissioner cannot           
          proceed with collection by levy on a taxpayer’s property until              
          the taxpayer has been given notice of and the opportunity for an            
          administrative review of the matter (in the form of an Appeals              
          Office hearing) and, if dissatisfied, with judicial review of the           
          administrative determination.  See Davis v. Commissioner, 115               
          T.C. 35, 37 (2000); Goza v. Commissioner, 114 T.C. 176, 179                 
          (2000).                                                                     
               Section 6330(c)(1) imposes on the Appeals Office an                    
          obligation to verify that the requirements of any applicable law            
          or administrative procedure have been met.  Section 6330(c)(2)              
          prescribes the matters that a person may raise at an Appeals                
          Office hearing.  In sum, section 6330(c)(2)(A) provides that a              
          person may raise collection issues such as spousal defenses, the            
          appropriateness of the Commissioner’s intended collection action,           
          and possible alternative means of collection.  Section                      
          6330(c)(2)(B) further provides that the existence and amount of             






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