Citation Codes Equivalent Citations citation codes Docket Number CV-S-01-0211-KJD (LRL) Motions Motion to reconsider : Denied Judges Kent J. Dawson Acts Internal Revenue Code — Procedure And Administration — Collection — Seizure Of Property For Collection Of Taxes — Due Process For Collections — Notice And Opportunity For Hearing Before Levy See more information ... Smart Summary Please sign up to generate summary. LINDA E. AHEE, Plaintiff v. UNITED STATES OF AMERICA, Defendant ORDER KENT J. DAWSON, United States District Judge This mailer is before the Court on Plaintiffs Motion for Reconsideration (#10). In an Order entered December 28, 2001 (#9), the Court remanded this case for further review in an administrative hearing. Plaintiff now requests that the Court order the government to comply with 26 U.S.C. § 6330, vacate the Notice of Determination once and for all, and refund the costs of filing suit in this Court. Plaintiff has not cited any grounds that permit the Court to reconsider its prior Order. Moreover, the Court did order the government to comply with 26 U.S.C. § 6330, and did vacate the Notice of Determination. However, Plaintiff wishes to avoid the administrative hearing process. The Court is without power to grant this wish. The Court will not decide this case before Plaintiff has exhausted her administrative remedies. Should Plaintiff appear before the Court again and present a claim with substantial merit, the Court will then address a refund of the filing fee. Therefore, Plaintiffs Motion to Reconsider is denied. IT IS HEREBY ORDERED that the Plaintiffs Motion for Reconsideration (#9) is DENIED.