Robert R. Villwock - Page 10

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          not receive an objection, or any other response, from petitioner.           
          Pursuant to a further order, respondent’s motion was called for             
          hearing at the Court's motions session in Washington, D.C.                  
          Counsel for respondent appeared and was heard.  There was no                
          appearance by or on behalf of petitioner, nor did petitioner file           
          with the Court 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).                     

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