- 26 -
protester designations may remain in materials other than the
individual master file and merely directs respondent's employees
to disregard them. On this record, we conclude that petitioner
has not shown that there is any designation of him as a tax
protester in a document created after enactment of the RRA 1998,
nor is there any evidence that would suggest the designation is
contained in petitioner's individual master file.10 Accordingly,
the 2004 supplemental determination's treatment of this issue as
inconsequential was not an abuse of discretion.11
Liens for 1990, 1991, 1992, 1993, and 1996 Liabilities
In his request for a hearing, petitioner also sought review
of various notices of Federal tax lien. The 2004 supplemental
determination found that the only notices of Federal tax lien
that had been filed with respect to petitioner were filed before
199912 and were thus not subject to section 6320 hearing and
review rights. As there is no evidence of a lien filing in 1999
10 The Internal Revenue Manual, sec. 3.12.166.2.2 (34)(July
7, 2005), defines the individual master file as "A magnetic tape
file maintained at Martinsburg Computing Center (MCC) containing
information about taxpayers filing Individual returns and related
documents."
11 Petitioner in any event points to no provision which
suggests that a violation of sec. 3707(a) of the RRA 1998 would
bar collection of validly assessed income taxes. Cf. Davis v.
Rucker, 90 AFTR2d 2004-6394, 2002-2 USTC par. 50,669 (M.D. Fla.
2002).
12 The notices concerned liens for all years at issue except
1996.
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