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the Service was willfully negligent when it failed to
provide an Pre-Determination Evidentiary hearing and
make available to me:
a.) presentment of copies of all evidence used
by the government against me;
b.) meaningful hearing on all of the facts of
this case;
c.) notification of procedure, forms, or
opportunity to refute the evidence against me
(which is also the making of contentions of
factual nature);
d.) hearing before an independent and impartial
hearing officer; and
e.) opportunity to confront and cross-examine
all adverse witnesses, for the creation of a
complete defense and administrative record to
support any subsequent appeal.
OPINION
I. Section 6331
Section 6331(a) provides that, if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, the Secretary is authorized to
collect such tax by levy upon property belonging to the taxpayer.
Section 6331(d) provides that the Secretary is obliged to provide
the taxpayer with notice, including notice of the administrative
appeals available to the taxpayer, before proceeding with
collection by levy on property of the taxpayer.
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Last modified: May 25, 2011