Michael W. Bethea - Page 6

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          nonmoving party.  Id.  However, where a motion for summary                  
          judgment has been properly made and supported by the moving                 
          party, the opposing party may not rest upon mere allegations or             
          denials contained in that party’s pleadings but must by                     
          affidavits or otherwise set forth specific facts showing that               
          there is a genuine issue for trial.  Rule 121(d).  The Court has            
          considered the pleadings and other materials in the record and              
          concludes that there is no genuine justiciable issue of material            
          fact in this case.                                                          
          I.  Collection Action                                                       
               Section 6331(a) authorizes the Commissioner to levy upon all           
          property and rights to property of a taxpayer where there exists            
          a failure to pay any tax liability within 10 days after notice              
          and demand for payment.  Sections 6331(d) and 6330 then set forth           
          procedures generally applicable to afford protections for                   
          taxpayers in such levy situations.  Section 6331(d) establishes             
          the requirement that a person be provided with at least 30 days’            
          prior written notice of the Commissioner’s intent to levy before            
          collection may proceed.  Section 6331(d) also indicates that this           
          notification should include a statement of available                        
          administrative appeals.  Section 6330(a) expands in several                 
          respects upon the premise of section 6331(d), forbidding                    
          collection by levy until the taxpayer has received notice of the            
          opportunity for administrative review of the matter in the form             






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