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the collection action be no more intrusive than necessary. Sec.
6330(c)(3). If the Commissioner issues a determination letter to
the taxpayer following an administrative hearing, the taxpayer
may file a petition for judicial review of that determination.
Sec. 6330(d)(1); Davis v. Commissioner, 115 T.C. 35, 37 (2000);
Goza v. Commissioner, 114 T.C. 176, 179 (2000). We have
jurisdiction over this matter because petitioners filed a timely
petition for review in response to respondent’s valid notice of
determination to proceed with collection of their income tax
liabilities. See sec. 6330(d)(1); Lunsford v. Commissioner, 117
T.C. 159 (2001); Sarrell v. Commissioner, 117 T.C. 122 (2001);
Sego v. Commissioner, 114 T.C. 604, 610 (2000); Offiler v.
Commissioner, 114 T.C. 492, 498 (2000).
Petitioners do not dispute the existence or amount of the
underlying tax liabilities for 1998-2001. Thus, we must
determine whether the determination to proceed with collection of
those tax liabilities by levy was an abuse of respondent’s
discretion.
The Internal Revenue Manual (IRM), together with section
301.6159-1, Proced. & Admin. Regs., establishes the IRS’s
procedures for determining whether an installment agreement will
facilitate collection of the liability. See Orum v.
Commissioner, 123 T.C. 1, 13 (2004), affd. 412 F.3d 819 (7th Cir.
2005); Etkin v. Commissioner, T.C. Memo. 2005-245; McCorkle v.
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