Alan R. Wylie - Page 2

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          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                

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