-5-
On November 13, 2001, respondent sent to petitioners a Form
4340, Certificate of Assessments, Payments and Other Specified
Matters. The Form 4340 was dated October 18, 2001, and related
to 1997.
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 may 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 must provide the person with a
final notice of intent to levy, including notice of the
administrative appeals available to the person.
Section 6330 generally provides that the Commissioner cannot
proceed with collection by levy until the person has been given
notice and the opportunity for an administrative review of the
matter (in the form of an Appeals Office hearing) and, if
dissatisfied, with judicial review of the administrative
determination. Davis v. Commissioner, 115 T.C. 35, 37 (2000);
Goza v. Commissioner, 114 T.C. 176, 179 (2000). In the case of
such judicial review, the Court will review a taxpayer’s
liability under the de novo standard where the validity of the
underlying tax liability is at issue. The Court will review the
Commissioner’s administrative determination for abuse of
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