Jose A. Perez - Page 17

                                       - 17 -                                         
          Therefore, she is not the “person” referred to in section                   
          6330(a)(1); accordingly, section 6330 confers no hearing rights             
          upon her and respondent issued no notice to her, under section              
          6330(a).  Although petitioner’s spouse is listed as a taxpayer on           
          the Form 12153 by which petitioner requested a hearing under                
          section 6330, she did not sign the document, and it in any event            
          confers no rights on her that do not exist under the statute.               
          Accordingly, the Appeals officer’s refusal to allow petitioner’s            
          spouse to participate in the hearing was not an abuse of                    
               Having considered each of petitioner’s allegations of error,           
          we conclude that there was no abuse of discretion by the Appeals            
          officer.  We hold that respondent may proceed with the proposed             
          levy.  To reflect the foregoing,                                            
                                             Decision will be entered for             

               9 In a separate order, we previously denied petitioner’s               
          spouse’s motion to join as a party to the proceedings before this           
          Court, on the grounds that she had failed to show that any                  
          interests in property that she sought to protect were                       
          inadequately protected by petitioner or would be impaired absent            
          joinder or intervention.                                                    

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  

Last modified: May 25, 2011