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collection against petitioner. Petitioner filed an objection to
respondent's motion to dismiss.
This matter was called for hearing at the Court's motions
session in Washington, D.C. Counsel for respondent appeared at
the hearing and argued in support of the motion to dismiss. No
appearance was made by or on behalf of petitioner at the hearing.
Discussion
Section 6321 provides that, if any person liable to pay any
tax neglects or refuses to pay the same after demand, the amount
shall be a lien in favor of the United States upon all property
and rights to property, whether real or personal, belonging to
such person. Section 6323 generally requires the Commissioner to
file a Notice of Federal Tax Lien with the appropriate State
office or the local Federal District Court.
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,
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Last modified: May 25, 2011