Rose Lynn Richmond - Page 12




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          1985.  We agree with respondent that section 6330(c)(4) bars our            
          consideration of the issue.                                                 
               As a threshold matter, we note that respondent carried out             
          the 1998 levy before section 6330 became effective.  See supra              
          note 3.  Consequently, petitioner did not have an opportunity for           
          pre-levy administrative or judicial review before respondent                
          collected funds from her retirement account.  The record shows,             
          however, that petitioner promptly obtained post-levy                        
          administrative review by filing with respondent claims for refund           
          for 1982 and 1985.  Respondent considered petitioner’s claims and           
          granted petitioner partial relief by abating some of the earlier            
          assessments recorded for the taxable year 1982 and issuing                  
          petitioner a refund for that year.  Respondent disallowed a                 
          relatively small portion of the remainder of petitioner’s claim             
          for refund for 1982 and her entire claim for refund for 1985.5              
          Undaunted, petitioner subsequently requested the assistance of              
          the TAS, but to no avail--the TAS concluded that petitioner was             
          not entitled to the refunds she sought.                                     
               In an attempt to resurrect the issue a third time,                     
          petitioner asserts that she is entitled to prepayment credits               
          from the taxable years 1982 and 1985 as a defense to respondent’s           


               5  Although it is clear that petitioner’s refund claims were           
          disallowed as outlined above, the record does not reflect whether           
          petitioner is eligible to file a refund suit for the taxable                
          years 1982 and 1985 in accordance with secs. 7422(a) and 6532.              





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