§670

MEMORANDUM OPINION JACOBS, Judge : The dispute between the parties concerns respondent's proposed use of a levy to collect frivolous income tax return penalties against petitioner pursuant to section 6702 .

Jurisdiction The section 6.700 penalty is governed by the procedural rules of section 6703,2 which generally removes section 6700 penalty assessments from the deficiency jurisdiction of this Court . However, section 6330(d)(1)3 provides this Court with jurisdiction to review an appeal from the Commissioner's determination to proceed with collection activity regardless of the type of underlying tax involved . We have held that our jurisdiction includes the right to review the Commissioner's lien

Application of Section 670 2 A taxpayer is liable for a frivolous return penalty under section 6702 if three requirements are met .

Petitioner could not raise the un erlying deficiencies because he received notices of deficiency, but he was given the opportunity to contest the section 670 penalties for 1997, 2003, and 2004 .