Gerard R. Fitzgerald - Page 6

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          Whether an abuse of discretion has occurred depends upon whether            
          the exercise of discretion is without sound basis in fact or law.           
          See Freije v. Commissioner, 125 T.C. 14, 23 (2005).                         
               As previously mentioned, petitioner does not challenge the             
          appropriateness of the notice of lien with respect to the taxable           
          years at issue.  Petitioner disputes only the levy on his Social            
          Security benefits for his unpaid Federal income tax liability for           
          the 1990 taxable year.  Petitioner contends he did not receive              
          prelevy notice and an opportunity to be heard, as required under            
          section 6330(a).                                                            
               Respondent appears to acknowledge that petitioner’s Social             
          Security benefits were levied upon.  Respondent’s records                   
          indicate, however, that the levy was made with respect to                   
          petitioner’s unpaid tax liability for the taxable year 1990,                
          which is not a year at issue.  Petitioner did not dispute that              
          the levy pertained solely to 1990.  Because we do not have a                
          notice of determination regarding the levy with respect to that             
          year, we do not have jurisdiction to review the levy.  See sec.             
          6330(d); Orum v. Commissioner, 123 T.C. 1, 7-8 (2004), affd. 412            
          F.3d 819 (7th Cir. 2005).                                                   
               Petitioner has not set forth any other arguments concerning            
          respondent’s determination, such as a spousal defense or an offer           
          of a collection alternative.  Nor has petitioner alleged that the           
          Secretary failed to meet the requirements of any applicable law             

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