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pleadings. For convenience, we will combine the facts, which are
not in dispute, with our opinion.
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 the taxpayer’s property. Before 1998,
there were no statutory provisions requiring that a taxpayer be
given a pre-levy hearing. The constitutionality of the pre-1998
levy procedures has long been settled. See United States v.
National Bank of Commerce, 472 U.S. 713, 721 (1985); Haggert v.
Hamlin, 25 F.3d 1037 (1st Cir. 1994); Taylor v. IRS, 192 F.R.D.
233, 225 (S.D. Tex. 1999).
In 1998, Congress enacted section 6330 to provide additional
protections for taxpayers in tax collection matters. See
Internal Revenue Service Restructuring and Reform Act of 1998,
Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746. Section 6330
generally provides that the Commissioner cannot proceed with the
collection of taxes by way of a levy on a taxpayer’s property
until the taxpayer has been given notice and an opportunity for a
pre-levy administrative hearing by the Internal Revenue Service
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