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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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