Harvey Doyne Perry, Jr. - Page 11

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          the imposition of a penalty under section 6673.                             
               Petitioner filed an Objection to respondent’s motion.                  
          Thereafter, pursuant to notice, respondent’s motion was called              
          for hearing at the Court's motions session in Washington, D.C.              
          Although petitioner did not attend the hearing, he filed a                  
          written statement pursuant to Rule 50(c).                                   
               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 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 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 levy 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.  See Davis v. Commissioner, 115 T.C. 35, 37                  
          (2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000).                     
               Section 6330(c) prescribes the matters that a person may               

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Last modified: May 25, 2011