William F. Middleton - Page 7




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          available to her to make a determination was what was already               
          contained in the administrative record.                                     
               Petitioner’s testimony clearly demonstrates he was granted             
          an opportunity for an administrative hearing within the meaning             
          of section 6330(b).  Even though he was not personally in contact           
          with Ms. O’Neal, his attorney, Mr. Bailey was.  Additionally, Ms.           
          O’Neal’s review of petitioner’s administrative file and computer            
          transcripts of account reveals that respondent’s determination              
          was not arbitrary, capricious, or without sound basis in fact or            
          law.  See Leineweber v. Commissioner, T.C. Memo. 2004-17; Mann v.           
          Commissioner, T.C. Memo. 2002-48; sec. 301.6330-1(d)(2), A-D7,              
          Proced. & Admin. Regs.                                                      
               For the foregoing reasons, this Court holds that                       
          respondent’s determination to proceed with collection was not an            
          abuse of discretion.  Because petitioner did not raise a valid              
          claim, such as a spousal defense or an alternative means of                 
          collection, such claims are deemed conceded.  See Rule 331(b)(4).           
               In reaching these holdings, the Court has considered all               
          arguments made and, to the extent not mentioned, concludes that             
          they are moot, irrelevant, or without merit.                                
               To reflect the foregoing,                                              


                                                  Decision will be                    
                                             entered for respondent.                  







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