Stuart M. Smith, Jr. - Page 4




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          Petitioner agreed with this date for the hearing by letter sent             
          back to the Appeals officer on December 13, 1999.                           
               On January 6, 2000, the Appeals officer held with petitioner           
          the requisite hearing under section 6330.  At the hearing, the              
          Appeals officer attempted to discuss with petitioner his                    
          underlying tax liability for 1985.  Petitioner stated that he had           
          no tax liability for 1985 and refused to answer any questions               
          and/or provide additional information or documentation with                 
          respect to that year.                                                       
               On September 8, 2000, respondent issued to petitioner a                
          Notice of Determination Concerning Collection Action(s) Under               
          Section 6320 and/or 6330 for 1985 and 1986.  This notice                    
          reflected the determination of Appeals to sustain the proposed              
          levy.                                                                       
                                       OPINION                                        
               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 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.                             








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