- 5 -
Petitioner’s sole allegation of error is that the Appeals
officer abused her discretion by failing to obtain proper
verification of the liability from the Secretary as required by
section 6330(c)(1).2 The Appeals officer relied on the computer
transcript of account to verify petitioner’s tax liability.
Respondent argues that in the absence of any evidence of an
irregularity in the assessment, reliance upon the transcript of
account as verification of the liability is sufficient to satisfy
the requirements of section 6330(c)(1). We agree with
respondent.
Section 6331(a) provides that, if any person liable to pay
any tax neglects or refuses to pay the tax within 10 days after
notice and demand for payment, the Secretary may collect the tax
by levy upon the taxpayer’s property. Section 6331(d) provides
that the Secretary must provide the taxpayer with notice,
including notice of the administrative appeals available to the
taxpayer, before proceeding with collection by such a levy.
In 1998, Congress enacted section 6330 to provide additional
procedural protections for taxpayers in tax collection matters
2 Any other issues raised by petitioner at the
administrative level are deemed conceded because petitioner did
not pursue them at trial and did not file a posttrial brief as
required by the Court’s rules. See Rule 151(a); Remuzzi v.
Commissioner, T.C. Memo. 1988-8, (issue not addressed by the
taxpayers on brief deemed conceded) affd. without published
opinion 867 F.2d 609 (4th Cir. 1989).
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011