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Under section 6330, the taxpayer can question the
underlying unless he has been previously given the
right to appeal or petition the Tax Court regarding the
matter. In this situation, the taxpayer defaulted the
statutory notice of deficiency and later amended his
own return to report more income and liability. He
doesn’t appear to argue those actions of his own,
although indicating he disagrees with his own pre-
parer’s computations of an additional liability. The
remains of the account are postings of payments from a
carry back or from later year refunds. There appear to
be no errors in the postings of those changes and
payments.
RELEVANT ISSUES PRESENTED BY THE TAXPAYER
I believe I have addressed all relevant issues pre-
sented by the taxpayer. The taxpayer and representa-
tive haven’t presented further arguments that are on
point to the case. They didn’t present an alternative
or lesser intrusive method of payment to the levy
action
The representative submitted numerous copies of medical
receipts showing the taxpayer/husband encountered
various medical problems in 1999 through 2003. I
didn’t find the information would show a reasonable
cause to reduce any penalties assessed on the 1999
liability. In addition, the taxpayer had prior oppor-
tunities to either petition the Tax Court or file an
appeal regarding the penalties and interest in prior
years. They should not be allowed to argue those
underlying liabilities in this CDP hearing.
BALANCING EFFICIENT COLLECTION AND INTRUSIVENESS
Under the circumstances of the case, the levy action
balances an efficient method of collection when consid-
ering the legitimate concerns of the taxpayer that it
be no more intrusive than necessary.
The levy action is sustained. [Reproduced literally.]
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
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