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Jurisdiction/Embodying Motion to Vacate Order of Dismissal for
Lack of Jurisdiction” (Mot. for leave).
On July 31, 2006, respondent issued two Forms 668-A, Notice
of Levy, to Midwest Bank NA-Data Center and Ameritrade Inc. On
the same day, respondent issued a Form 668-W, Notice of Levy on
Wages, Salary and Other Income, to Mutual of Omaha Insurance Co.4
On August 14, 2006, petitioner filed a Motion to Restrain
Assessment or Collection (Motion to Restrain) requesting the
Court “to stop the IRS collection of tax claimed to be owed for
1999.” On August 15, 2006, the Court issued an order directing
respondent to refrain from collection action pursuant to the levy
determination until the Court acted on petitioner’s motion for
leave and further directed respondent to file a response to
petitioner’s motion for leave. On August 28, 2006, respondent
filed a response objecting to petitioner’s motion for leave and
also filed a Motion to Permit Levy pursuant to Rule 50(a) and
section 6330(e)(2).5 In respondent’s objection to petitioner’s
4 At the time of these levies, petitioner’s motion for leave
had not been served on respondent.
5 Sec. 6330(e)(1) provides, in pertinent part, that, except
as provided in par. (2), if a hearing is requested under sec.
6330(a)(3)(B), the levy actions which are the subject of the
requested hearing “shall be suspended for the period during which
such hearing, and appeals therein, are pending.” Sec. 6330(e)(2)
provides: “Paragraph (1) shall not apply to a levy action while
an appeal is pending if the underlying tax liability is not at
issue in the appeal and the court determines that the Secretary
has good cause not to suspend the levy.”
(continued...)
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