COLVIN, Judge:
Petitioner filed the petition in this case under section 6330(d) seeking our review of respondent's determination that use of a jeopardy levy was appropriate. The sole issue for decision in this Opinion is whether the Tax Court has jurisdiction to review respondent's determination that a jeopardy levy was appropriate. We hold that we do.
Section references are to the Internal Revenue Code as amended.
FINDINGS OF FACT
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