- 5 -
his petition was timely filed, and, in the alternative, requested
that the Court direct respondent to provide him an administrative
hearing.
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.
In the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746, Congress
enacted new sections 6320 (pertaining to liens) and 6330
(pertaining to levies) to provide protections for persons in tax
collection matters. Sections 6320 and 6330 generally provide
that the Commissioner cannot proceed with collection by way of a
lien or levy action until the person has been given notice and
the opportunity for an administrative review of the matter (in
3(...continued)
of perjury under the laws of the United States, whether
it is the legal fiction FRANKLIN A. OGDEN, respondent
is asserting a tax liability for the 1984 tax year, or
is respondent asserting that natural person Franklin A.
Ogden has a tax liability for the 1984 tax year.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011