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After filing an answer to the amended petition, respondent
filed a Motion for Summary Judgment asserting that there is no
dispute as to a material fact and that respondent is entitled to
judgment as a matter of law. In particular, respondent contends
that the Appeals officer’s review of the TXMODA transcripts of
account dated October 26, 2000, satisfied the verification
requirement imposed under section 6330(c)(1).
Petitioner filed an Objection to respondent’s motion.
Thereafter, pursuant to notice, respondent’s motion was called
for hearing at the Court's motions session in Washington, D.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.
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
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Last modified: May 25, 2011