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abused its discretion in determining to proceed with collection
of petitioner’s tax liability for taxable year 2002 by levy.
Background
At the time of filing the petition in the instant case,
petitioner resided in Farmerville, Louisiana.
Petitioner failed to file an income tax return for taxable
year 2002. On November 18, 2004, respondent sent a notice of
deficiency to petitioner at his last known address, which is the
same address petitioner listed on his petition in the instant
case. Petitioner did not petition this Court for a
redetermination of the deficiency for taxable year 2002.
On October 7, 2005, respondent sent petitioner a Letter
1058, Notice of Intent to Levy and Your Right to a Hearing. On
November 3, 2005, petitioner sent respondent a Form 12153,
Request for a Collection Due Process Hearing, containing
frivolous arguments.2
By letter dated January 24, 2006, Settlement Officer Suzanne
Magee (Mrs. Magee) advised petitioner that his hearing request
had been assigned to her, the arguments raised in the hearing
request are ones consistently held to be frivolous, and he would
2We note that although the Form 12153 lists as the taxable
periods 1998 through 2004 and indicates disagreement with both a
lien and a levy, the Notice of Determination relevant to the
instant case sustains only a levy for taxable year 2002.
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