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Petitioner alleges two errors by respondent. First,
petitioner alleges that the Appeals officer abused his discretion
by failing to obtain from the Secretary an assessment document
prepared by the assessment officer and certified under oath by an
authorized official. Instead, the Appeals officer relied upon
computer transcripts to verify the existence of an assessment.
Second, petitioner alleges the Appeals officer failed to grant
petitioner the requested hearing.
Section 6331(a) provides the Secretary with the authority to
levy upon the property of a taxpayer who is liable to pay any tax
and who neglects or refuses to pay such tax within 10 days after
notice and demand for payment. Section 6331(d) provides that the
Secretary must provide the taxpayer with notice of intent to levy
at least 30 days before the day of the levy.
In addition to the notice required by section 6331(d),
section 6330 provides the taxpayer with the right to a prelevy
hearing. Section 6330(e) generally provides that if the taxpayer
has timely requested a hearing with the Appeals Office, the
Secretary’s levy actions are suspended while the Appeals Office
considers the matter and during any appeal therein.
Section 6330(c)(1) requires the Appeals officer to “obtain
verification from the Secretary that the requirements of any
applicable law or administrative procedure have been met.”
Section 6330(c)(2) provides the taxpayer with the right to raise
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Last modified: May 25, 2011