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E. Notice of Determination
On January 19, 2005, respondent’s Appeals Office issued to
petitioner a notice of determination with respect to petitioner’s
outstanding liabilities for the years in issue. In the notice of
determination, respondent sustained the proposed levy because
petitioner “failed to provide financial information requested.”
F. Petition
On February 17, 2005, petitioner filed with the Court a
petition under section 6330(d) disputing respondent’s
determination. Paragraph 4 of the petition states:
I am petitioning the US Tax Court for relief of all
accrued interest for 12/1999 & 12/2001 tax periods. On
02/13/03, I submitted a “Request For A Collection Due
Process Hearing” Form 12153, for 12/1999, 12/2000, &
12/2001 tax periods. I did not hear from the IRS
appeals office until 07/04, 17 months from the time I
first filed Form 12153. As a result of this unfair
delay, the IRS appeals office caused the IRS to accrued
[sic] additional interest on my 12/1999 & 12/2001 tax
returns. Finally, the IRS appeals office mismanaged my
collection due process.
Discussion
Section 6330 generally provides that the Commissioner cannot
proceed with the 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.
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