Malcolm Crow - Page 11




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          section 6330(c)(1).6  Finally, respondent contends that                     
          petitioner’s behavior warrants the imposition of a penalty under            
          section 6673.                                                               
               Petitioner filed an Objection to respondent’s motion.                  
          Thereafter, pursuant to notice, respondent’s motion was called              
          for hearing at the Court's motions session in Washington, D.C.              
          Although petitioner did not attend the hearing, he filed a                  
          written statement pursuant to Rule 50(c).                                   
          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 before enforcing                     
          collection by levy on the person's property, the Secretary is               
          obliged to provide the person with a final notice of intent to              




               6  Respondent attached as an exhibit to the Declaration that           
          accompanied his motion a third transcript, a TXMODA transcript              
          dated June 26, 2001, that contained essentially the same                    
          information as the other two transcripts.  See Kaeckell v.                  
          Commissioner, T.C. Memo. 2002-114 n.2 (regarding TXMODA                     
          transcripts.)  All three transcripts were derived from current              
          account information in respondent’s master file.  In general,               
          transcripts are obtained by entering various command codes (such            
          as TXMODA or MFTRA) into respondent’s integrated data retrieval             
          system (IDRS) to obtain the particular transcript.  (IDRS is                
          essentially the interface between respondent’s employees and                
          respondent’s various computer systems.)                                     





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