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particular, respondent contends that because petitioner received
the notice of deficiency dated March 3, 2000, he cannot challenge
the existence or amount of his underlying tax liability for 1997
in this proceeding. Respondent further contends that the Appeals
officer’s review of a transcript of account with regard to
petitioner’s liability for 1997 satisfied the verification
requirement imposed under section 6330(c)(1) and demonstrates
that petitioner was issued a notice and demand for payment.
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.
Discussion
A. Statutory Framework
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
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