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Petitioner filed an objection to respondent’s motion
asserting that because of intervening Jewish holidays, including
Passover and Holocaust Memorial Day, and slow rural mail delivery
in Israel, he did not receive the notice of determination until
April 24, 2001. Petitioner further asserted that he was delayed
in mailing his petition to the Court as a consequence of
additional holidays, including Israeli Memorial Day and Israeli
Independence Day. Petitioner’s objection included as an exhibit
a copy of what appears to be an Israel Postal Authority receipt
indicating that petitioner mailed his petition to the Court on
Monday, April 30, 2001.
This matter was called for hearing at the Court’s motions
session held in Washington, D.C. Counsel for respondent appeared
at the hearing and offered argument in support of the motion to
dismiss. There was no appearance by or on behalf of petitioner.
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
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