- 7 -
5, 2001, and February 6, 2002. Counsel for respondent appeared
at the hearings and presented argument in support of respondent's
motion. No appearance was made by or on behalf of petitioners at
any of the hearings.
Respondent filed a supplement and a second supplement to his
Motion for Summary Judgment attaching thereto declarations
executed by Settlement Officers Carter and Minder and TXMODA
transcripts of account with regard to petitioners’ taxable years
1989 through 1993. Petitioners filed a supplemental response to
respondent’s Motion for Summary Judgment attaching thereto a
declaration executed by Mr. Roberts.
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 upon 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 action until the person
has been given notice and the opportunity for an administrative
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011