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the opportunity to dispute the tax liability”. Thereafter,
respondent’s motion was called for hearing at the Court's motions
session in Washington, D.C. Although petitioner did not appear
at the hearing, she filed a written statement pursuant to Rule
50(c) in which she continues to allege that she “never had the
opportunity to dispute the tax liability”.
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 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 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 may obtain judicial review of
the administrative determination. See Davis v. Commissioner, 115
T.C. 35, 37 (2000); Goza v. Commissioner, 114 T.C. 176, 179
(2000).
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Last modified: May 25, 2011