EBEL, Circuit Judge.
This is an appeal from a decision of the United States Tax Court permitting the Internal Revenue Service ("IRS") to levy the property of Petitioner-Appellant Alfred Martin. For the reasons discussed below, we AFFIRM the judgment of the tax court. We hold that the filing of a petition for redetermination suspends the running of the statute of limitations for the IRS to assess a taxpayer's income tax, even when the petition is not authorized by...
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