- 2 -
motion by November 29, 2000. Petitioner did not file a
response. For convenience, we shall combine the facts, which are
not in dispute, with our opinion.
Section 6331(a) provides that, if any person liable to pay
any tax neglects or refuses to pay the tax within 10 days after
notice and demand for payment, the Secretary may collect the tax
by levy upon the taxpayer’s property. Section 6331(d) provides
that the Secretary must provide the taxpayer with notice,
including notice of the administrative appeals available to the
taxpayer, before proceeding with collection by such a levy.
In 1998, Congress enacted section 6330 to provide
protections for taxpayers in tax collection matters involving the
imposition of a levy on a taxpayer's property. See Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, sec. 3401, 112 Stat. 685, 746. Section 6330 generally
provides that the Secretary cannot proceed with the collection of
taxes by way of a levy until the taxpayer has been given notice
and an opportunity for administrative review of the matter (in
the form of an Appeals Office due process hearing). Judicial
review of the administrative determination is available if the
taxpayer petitions this Court or the appropriate U.S. District
Court. See sec. 6330(d).
On February 23, 2000, respondent issued to petitioner a
Final Notice of Intent to Levy and Notice of Your Right to a
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011