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This proceeding arises from a petition for judicial review
filed in response to a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330 (notice of
determination) sent to petitioner on December 22, 2005. The
issue for decision is whether respondent abused his discretion in
sustaining a proposed levy action against petitioner.1
Background
Petitioner resided in Silver Spring, Maryland, when her
petition was filed. Petitioner was a practicing physician at the
time of trial.
Petitioner filed late a 2003 Federal income tax return and
did not pay all the tax reported thereon. Respondent assessed
the tax, as well as related penalties and interest, and issued
petitioner a Final Notice of Intent to Levy and Notice of Your
Right to a Hearing. Petitioner timely submitted a Form 12153,
Request for a Collection Due Process Hearing, offering to pay
$100 a month toward her tax liability.
Petitioner’s case was assigned to a settlement officer, who
determined that petitioner had not filed her 2004 tax return. On
November 8, 2005, the settlement officer requested that
petitioner submit a signed 2004 tax return and a Form 433-A,
1 Respondent filed a motion for summary judgment in
September 2006. Because we find there are genuine issues of
material fact, summary judgment is inappropriate. See Naftel v.
Commissioner, 85 T.C. 527, 529 (1985). We therefore shall deny
respondent’s motion.
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