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reviewable by any other court, and the opinion shall not be
treated as a precedent for any other case.
In a Notice of Determination Concerning Collection Action(s)
Under Section 6320 and/or 6330, dated May 23, 2005, respondent
determined to proceed with the collection by levy of petitioner’s
1999 Federal income tax liability.
The issues for decision are: (1) Whether the amount of
petitioner’s outstanding 1999 Federal income tax liability that
respondent is attempting to collect by levy is overstated because
the proceeds of a check, dishonored when first presented but paid
upon second presentment, were misapplied by respondent to years
other than 1999; if so (2) whether respondent’s failure to take
the misapplication into account in the determination to proceed
with collection by levy of petitioner’s 1999 Federal income tax
liability is an abuse of discretion; and (3) whether petitioner
is liable for the additions to tax included in petitioner’s 1999
Federal income tax liability.
Background
Some of the facts have been stipulated and are so found. At
all times relevant, petitioner, who is an attorney, was married.
He resided in Worcester, Massachusetts, at the time the petition
was filed.
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