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deficiency for the years in issue (and therefore was presented
with an earlier opportunity to contest his tax liability in this
Court) the question of petitioner's liability for the underlying
taxes is not an issue that is subject to dispute in this
proceeding.
This matter subsequently was called for hearing at the
Court's motions session in Washington, D.C. Counsel for
respondent appeared at the hearing and presented argument in
support of the motion to dismiss. No appearance was made by or
on behalf of petitioner at the hearing.
Discussion
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.
In the Internal Revenue Service Restructuring and Reform Act
of 1998 (RRA 1998), Pub. L. 105-206, sec. 3401, 112 Stat. 685,
746, Congress enacted new sections 6320 (pertaining to liens) and
6330 (pertaining to levies) to provide due process protections
for taxpayers in tax collection matters. Section 6330 generally
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