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And To Impose A Penalty Under I.R.C. Section 6673. Respondent
also filed a Declaration in support of the motion. Attached to
the Declaration are Forms 4340, Certificate of Assessments,
Payments and Other Specified Matters, for petitioner’s accounts
for 1995, 1997, and 1998. Together, the Forms 4340 show, inter
alia: (1) Assessments on February 9, 1998, in respect of the
taxable year 1995, and on August 7, 2000, in respect of the
taxable years 1997 and 1998; (2) the issuance of notices of
balance due on the dates of assessment for the corresponding
taxable year(s); and (3) the issuance of the final notice of
intent to levy on April 28, 2001. See supra A through D.
Petitioner filed an Objection to respondent’s motion,
disagreeing with the imposition of any penalty under section
6673. Thereafter, pursuant to notice, respondent’s motion was
called for hearing at the Court's motions session in Washington,
D.C. Petitioner did not attend the hearing, nor did he submit
any written 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
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