M. Kenneth Creamer - Page 8
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collection of taxes with a taxpayer’s concerns regarding the
intrusiveness of the proposed collection action. Sec.
The taxpayer may petition the Tax Court for a review of the
Appeals Office’s determination. Sec. 6330(d). Where the
underlying tax liability is properly at issue, the Court reviews
any determination regarding the underlying tax liability de novo.
Sego v. Commissioner, supra at 610. The Court reviews any other
administrative determination regarding the proposed levy action
for abuse of discretion. Id.
Petitioner asserts in his response to respondent’s motion
for summary judgment that respondent does not have the authority
under section 6331(a) to levy on petitioner’s property because
respondent’s authority to levy extends only to certain
taxpayers.7 Petitioner’s argument is without merit. In Sims v.
United States, 359 U.S. 108, 111-112 (1959), the Supreme Court
rejected a similar argument and held that section 6331 authorizes
the Commissioner to levy on property and rights to property of
7Specifically, petitioner asserts respondent’s levy
authority extends exclusively to “any officer, employee, or
elected official, of the United States, the District of Columbia,
or any agency or instrumentality of the United States or the
District of Columbia”.
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Last modified: November 10, 2007