- 4 -
Code Section 6330(d) challenging the validity of the assessments
for the years 1994 through 1997.
After filing an answer to the petition, respondent filed a
Motion for Summary Judgment. Respondent contends that there is
no issue as to a material fact, and that respondent’s
determination to proceed with collection should be sustained as a
matter of law.
This matter was called for hearing at the Court’s motions
session in Washington, D.C. Counsel for respondent appeared at
the hearing and argued in support of respondent’s motion.
Although there was no appearance by or on behalf of petitioner at
the hearing, petitioner did file a written statement with the
Court pursuant to Rule 50(c) repeating the arguments in the
petition. Following the hearing, respondent filed a Supplement
to Motion for Summary Judgment, attaching thereto Forms 4340 for
each of the years in issue.
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 levy on the person’s property. Section
6331(d) provides that at least 30 days prior to enforcing
collection by way of a levy on the person's property, the
Secretary is obliged to provide the person with a final notice of
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011