Dwight Schwersensky - Page 13

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          Form 4340, in the assessment or in the notice and demand for                
          payment.  It is undisputed that petitioner received a notice of             
          deficiency and a notice of intent to levy with respect to 2000,             
          which are also both sufficient for purposes of section 6303(a).             
          Craig v. Commissioner, supra at 263.  We therefore find no abuse            
          of discretion in the notice of determination's verification that            
          all applicable procedural requirements, including the foregoing,            
          were followed.                                                              
               Petitioner's contention that the settlement officer failed             
          to provide him certain documents or the verification that the               
          requirements of any applicable administrative procedure had been            
          met is also unavailing, as respondent need not do so.  Nestor v.            
          Commissioner, 118 T.C. 162, 166-167 (2002).9                                
               Petitioner's contention that the instant collection action             
          has not been authorized as required by section 7401 is meritless.           
          Section 7401 applies to a "civil action".  The levy at issue                
          (made pursuant to section 6331) is an administrative action that            
          does not necessitate the institution of a civil suit.  See                  
          Carrillo v. Commissioner, T.C. Memo. 2005-290; Williams v.                  

               9 Petitioner also contends that the settlement officer                 
          failed to verify that the requirements of any applicable law or             
          administrative procedure had been met, as required by sec.                  
          6330(c)(1).  Suffice to say that, as discussed above, all                   
          specific challenges made by petitioner to the procedures followed           
          by respondent in maintaining this collection action are                     
          meritless, and petitioner's general contrary allegation is                  
          insufficient to bar summary judgment.  See Hromiko v.                       
          Commissioner, T.C. Memo. 2003-107.                                          





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