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requires the Court to look behind the notice of
determination to see whether a proper hearing
opportunity was given in order to decide whether the
notice was valid.
Joyce M. Griggs, for petitioners.
Ross M. Greenberg, for respondent.
OPINION
RUWE, Judge: This case arises from a petition for judicial
review filed under section 6330(d)(1)(A).1 The issue for
decision is whether this Court has jurisdiction to review
respondent’s determination to proceed with collection by way of
levy. At the time petitioners filed their petition, they resided
in Asheville, North Carolina. When this case was called for
trial, the parties submitted the case fully stipulated. For
convenience, we combine the facts, which are not in dispute, with
our opinion.
Section 6331(a) authorizes the Commissioner to levy against
property and property rights where a taxpayer fails to pay taxes
within 10 days after notice and demand for payment is made.
Section 6331(d) requires the Secretary to send notice of an
intent to levy to the taxpayer, and section 6330(a) requires the
1Unless otherwise indicated, all section references are to
the Internal Revenue Code currently in effect, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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Last modified: May 25, 2011