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Pursuant to section 6330(d), petitioner seeks review of an
Appeals Office determination sustaining a levy on petitioner’s
State income tax refund. The issue for decision is whether
respondent abused his discretion in issuing the notice of
determination.
Background
Petitioner filed her 1991, 1992, and 1997 Federal income
tax returns late. Respondent assessed the taxes shown on the
returns and related additions to tax for failure to timely file
returns and pay taxes due.
On or about October 1, 2002, respondent levied $537.32 of
petitioner’s State tax refund. Respondent recorded this amount
as a payment on petitioner’s 1991 account, along with various
other payments, generating overpayment credits which respondent
transferred to petitioner’s 1992 and 1997 accounts.
On February 3, 2003, respondent issued to petitioner a
notice indicating that the IRS had levied $537.52 of her State
tax refund to pay her unpaid Federal tax (no year specified).
Petitioner timely mailed to respondent a request for a hearing
under section 6330 as to the levy.
Following exchanges of correspondence and a conference
between petitioner and representatives of respondent’s Appeals
Office, on April 5, 2004, the Appeals Office issued a Notice of
Determination, which states that it relates to petitioner’s 1997
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