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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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