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did not meet the income requirements to file an income
tax return and the Commissioner has assessed an
incorrect tax, penalties and interest.
b) The Commissioner has erroneously and wrongfully
ignored issuing a 30 day appeal to the Petitioner. The
Commissioner has erroneously and wrongfully ignored and
failed to allow Petitioner rights to appeal.
c) Although the Commissioner has issued a Notice of
Deficiency, the Notice was never received by the
Petitioner. The Commissioner has denied requests from
Petitioner to obtain copies from the Commissioner of
the Notice.
d) The Commissioner erroneously and wrongfully charged
an income tax wherein no taxable income was received
during the 1989, 1990, 1991 tax years. The
Commissioner has erroneously and wrongfully charged the
Petitioner with the burden of proof and demanded the
Petitioner prove Petitioner has no taxable income for
the 1989, 1990, 1991 tax years.
OPINION
I. General Rules
Section 6331(a) authorizes the Commissioner to levy upon all
property and rights to property of a taxpayer who fails to pay
any tax liability within 10 days after notice and demand for
payment. Sections 6331(d) and 6330 then set forth procedures
generally applicable to afford protections for taxpayers in such
levy situations. Section 6331(d) establishes the requirement
that a person be provided with at least 30 days’ prior written
notice of the Commissioner’s intent to levy before collection may
proceed. Section 6331(d) also indicates that this notification
should include a statement of available administrative appeals.
Section 6330(a) expands in several respects upon the premise of
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Last modified: May 25, 2011