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Davina Sego testified that “I do not recall ever getting any
yellow slips for--and I did not receive a statutory notice.” Her
position is: “It’s all--that has all been fabricated. My notice
of deficiency, these certificates that the post office was
supposed to try to mail me, everything has been fabricated.
Because if I had received the certificates, it would have been
replied to as we replied to [Steven Sego’s notice].”
Discussion
The statutory background of proceedings such as this one is
set forth in Goza v. Commissioner, 114 T.C. 176 (2000). For
completeness and because of its direct relevance, we repeat here
that portion of the 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.
1(...continued)
Postal Service witness. Petitioners’ proffered evidence and
arguments in this regard, however, do not undermine the testimony
of the witness as corroborated by the physical exhibits in this
case.
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