Howard Goza - Page 6

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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                       
          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.                                        
               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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