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and 2004 was not sustained.) The issue for decision is whether
it was an abuse of discretion to sustain the proposed levy.
Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the years in issue.
Background
Petitioner is a self-employed attorney who resided in
Kentucky at the time that his petition was filed. Petitioner was
married to Tammy S. Holloway (Ms. Holloway or petitioner’s former
spouse) from March 21, 1988, through December 16, 2003.
Petitioner and Ms. Holloway filed joint Federal income tax
returns for 1999, 2000, and 2001. Petitioner’s joint return
reflected amounts owed of $10,896.72 for 1999, $11,127 for 2000,
and $11,969 for 2001. The amounts were unpaid, and the taxes
shown on the returns were assessed.
In 2004, respondent’s Innocent Spouse Unit in Covington,
Kentucky, determined that Ms. Holloway was entitled to relief
under section 6015(f) for the underpayments shown on the joint
returns for 1999, 2000, and 2001. According to respondent’s
records, notices were sent to petitioner before and after the
decision to grant relief to his former spouse.
On May 31, 2005, Revenue Officer Sheila Stewart (Stewart)
sent to petitioner a Final Notice–-Notice of Intent to Levy and
Notice of Your Right to a Hearing, listing the amounts that were
owed on petitioner’s tax liabilities for 1999 through 2004 as
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