Tashjian

MEMORANDUM *

Ralph Tashjian appeals from a Tax Court order allowing the Internal Revenue Service to levy his assets. Tashjian contested the underlying tax liability in his collection due process hearing, arguing that he was not given the required notice of an audit of tax deductions for marketing expenses taken by Lumenetics, a partnership in which he was a partner. The Tax Court, citing Celotex Corp. v. Edwards, 514 U.S. 300, 313 , 115 S.Ct. 1493 , 131 L.Ed.2d 403 (1995), held that Tashjian’s challenges to the underlying tax liability amounted to “an impermissible collateral attack” on the prior partnership-level proceedings in Lumenetics v. Comm’r of Internal Revenue, 64 T.C.M. (CCH) 1161 (T.C.1992). Although the Tax Court noted that jurisdictional challenges to Lumenet-ics were still permissible, it held that the proper means of raising such claims *650 “would have been to file a motion to vacate that decision.”

Tashjian conceded in his brief to the Tax Court that his attempt to challenge the Lumenetics decision in this collection due process proceeding is indeed an impermissible collateral attack: “[t]he proper course of action to challenge the tax and interest assessments…