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through 1996, arguing that the term “income” in section 61
encompasses only corporate income. Affirming an unpublished
District Court order dismissing the action, the Court of Appeals
stated that petitioner’s legal assertions were “patently
spurious”. Tornichio v. United States, 83 AFTR 2d 99-1516, at
99-1517, 99-1 USTC par. 50,394, at 87,962 (6th Cir. 1999). The
Court of Appeals assessed $1,000 in damages in favor of the
United States pursuant to rule 38 of the Federal Rules of
Appellate Procedure.
OPINION
A. Statutory Framework
If any person neglects or refuses to make payment of any
Federal tax liability within 10 days of notice and demand, the
Secretary is authorized to collect the tax by levy on the
person’s property. Sec. 6331(a). At least 30 days before taking
such action, however, the Secretary generally must provide the
person with a final notice of intent to levy that describes,
among other things, the administrative appeals available to the
person. Sec. 6331(d). Upon request, the person is entitled to
an administrative hearing before the Appeals Office of the IRS.
Sec. 6330(b)(1). If dissatisfied with the Appeals Office
determination, the person may seek judicial review in the Tax
Court or a District Court, as appropriate. Sec. 6330(d).
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Last modified: May 25, 2011