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notice and demand, the Secretary may 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 must 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 Secretary cannot
proceed with collection by levy on any property of any person
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 dissatisfied, with judicial review of the
administrative determination. Davis v. Commissioner, 115 T.C.
35, 37 (2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000).
Where the underlying tax liability is not at issue, the Court
will review the Appeals officer’s determination for abuse of
discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000).
Collateral Estoppel
In an effort to show that respondent’s determination to
proceed with collection was an abuse of discretion, petitioner
raises several contentions, namely, that with respect to the 1984
through 1987 taxes for which collection is sought, no proper
assessment of the taxes occurred; that even if assessment
occurred, petitioner received no notice thereof; that no notices
of deficiency were issued; and that petitioner’s extension of the
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Last modified: May 25, 2011