Robert Ho - Page 24

                                       - 24 -                                         
          face-to-face hearing in this case would not have been, nor would            
          it be, productive.  See Lunsford v. Commissioner, 117 T.C. 183,             
          189 (2001).  There is simply no requirement that a face-to-face             
          hearing must be offered to a taxpayer who merely wishes to pursue           
          a tax protest agenda.                                                       
               Furthermore, the record reflects that respondent properly              
          verified that the requirements of applicable law and                        
          administrative procedures were met and that he balanced the need            
          for efficient collection of taxes with the legitimate concern               
          that the collection action be no more intrusive than necessary.             
          See sec. 6330(c)(3).  Accordingly, respondent’s determination to            
          proceed with the proposed levy was appropriate.                             
               After carefully reviewing the record, respondent did not               
          abuse his discretion in sustaining the notice of intent to levy             
          as to petitioner.  We are satisfied that there is no genuine                
          issue as to any material fact, and a decision may be rendered as            
          a matter of law.  Accordingly, we shall grant respondent’s Motion           
          For Summary Judgment, filed August 12, 2005, and supplemented               
          November 30, 2005, and January 13, 2006, and thereby sustain the            
          notice of determination, subject to respondent’s concession of              
          the addition to tax under section 6651(a)(2) and interest                   

          Federal tax laws.                                                           

Page:  Previous  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  Next

Last modified: May 25, 2011