COLVIN, Chief Judge:
This case is before us to review a Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 (notice) issued by respondent's Appeals Office. The notice concerns petitioner's 1999 Federal income tax, and it sustains an Appeals officer's determination that respondent may proceed by levy to collect that tax. We review the notice pursuant to section 6330(d)(1).
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