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proceeding with our analysis, we will briefly review the
applicable statutory provisions.
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.
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 of,
and the opportunity for, an administrative review of the matter
in the form of an Appeals Office hearing, and, if dissatisfied,
given an opportunity for judicial review of the administrative
determination. See Davis v. Commissioner, 115 T.C. 35 (2000);
Goza v. Commissioner, 114 T.C. 176 (2000).4
4 Sec. 6330(a)(3)(B) provides that the notice required
under this section must include the right of the taxpayer to
request a hearing. Sec. 6330(b)(1) provides:
SEC. 6330(b). Right to Fair Hearing.--
(1) In general.–If the person requests a
hearing under subsection (a)(3)(B), such hearing
shall be held by the Internal Revenue Service
Office of Appeals.
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