- 7 -
that respondent’s determination letter to petitioner Dorothy
Moorhous rejected petitioners’ joint offer-in-compromise,
petitioner Dudley Moorhous should be permitted to file a petition
challenging the determination letter.
This matter was called for hearing at the Court’s motions
session held in Washington, D.C. Counsel for both parties
appeared at the hearing and offered argument in respect of
respondent’s motion to dismiss. During the hearing, counsel for
respondent clarified that respondent’s motion to dismiss and to
strike should only have requested that the taxable year 1997 be
stricken, inasmuch as the petition clearly states that
petitioners are challenging petitioner Dudley Moorhous’
individual liability for the taxable years 1987 and 1988 and not
petitioner Dorothy Moorhous’ liability for those years.
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 way of a levy upon the person’s property.
Section 6331(d) provides that at least 30 days prior to
proceeding with enforced collection by way of a levy on a
person's property, the Secretary is obliged to provide the person
with a final notice of intent to levy, including notice of the
administrative appeals available to the person.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011