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petitioners at the hearing, nor did they file with the Court a
written statement pursuant to Rule 50(c). During the hearing,
respondent made an oral motion to dismiss for lack of
jurisdiction and to strike all allegations in the second amended
petition pertaining to the Notice of Federal Tax Lien filed
October 8, 1998, and the frivolous return penalty imposed under
section 6702.
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 upon the person’s property. Section
6331(d) provides that, at least 30 days before 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 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 way of a levy action 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, the person has an
opportunity for judicial review of the administrative
determination. See Davis v. Commissioner, 115 T.C. 35, 37
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