Edward G. Castleman - Page 6
- 6 -
constitutes an opportunity to dispute the underlying tax
liability, sec. 6330(c)(2)(B), as does the receipt of a notice of
intent to levy, Miller v. Commissioner, T.C. Memo. 2007-35; sec.
301.6320-1(e)(3), A-E7, Proced. & Admin. Regs.; see also Bell v.
Commissioner, 126 T.C. 356 (2006). This is true even if the
taxpayer did not request an administrative hearing in response to
the notice of intent to levy. See Miller v. Commissioner, supra;
sec. 301.6320-1(e)(3), A-E7, Proced. & Admin. Regs. Accordingly,
petitioner is precluded from challenging the underlying tax
On the basis of our review of the record, we conclude that
respondent satisfied the requirements of section 6330(c) and did
not abuse his discretion in sustaining the notice of Federal tax
lien filed against petitioner. Respondent’s determination
therefore is sustained.
To reflect the foregoing,
Decision will be entered
Page: 1 2 3 4 5 6
Last modified: November 10, 2007