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17, 1994, and April 13, 1995, she cannot challenge the existence
or amount of her underlying tax liabilities for 1990 through 1993
in this collection review proceeding. Respondent further
contends that the Appeals officer’s review of Forms 4340 with
regard to petitioner’s account for 1990 through 1993 satisfied
the verification requirement imposed under section 6330(c)(1).
The Court issued a notice of filing to petitioner directing
her to file an objection, if any, to respondent’s motion.
Petitioner failed to respond. Thereafter, pursuant to notice,
respondent’s motion was called for hearing at the Court's motions
session in Washington, D.C. Counsel for respondent appeared at
the hearing and presented argument in support of the pending
motion. Although there was no appearance by or on behalf of
petitioner at the hearing, she did file a 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
levy, including notice of the administrative appeals available to
the person.
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Last modified: May 25, 2011