Russell L. and Ruth C. Voorhees - Page 4

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          proceeding with enforced collection by way of a levy on a                   
          person’s property, the Secretary must notify that person in                 
          writing of the Secretary’s intent to levy and must provide                  
          notice of the administrative appeals available to the taxpayer              
          with respect to the proposed levy and sale and the procedures               
          relating to such appeals.  Sec. 6331(d).                                    
               Generally, section 6330 provides that “the Commissioner                
          cannot proceed with enforced collection by way of levy until the            
          taxpayer has been given notice of and the opportunity for an                
          administrative review of the matter (in the form of an Appeals              
          Office hearing) and, if dissatisfied, the taxpayer may seek                 
          judicial review of the administrative determination”.  Moorhous             
          v. Commissioner, 116 T.C. 263, 268 (2001).  The notice prescribed           
          in section 6330 shall be provided not less than 30 days before              
          the day of the first levy with respect to the amount of the                 
          unpaid tax for the taxable period and shall include an                      
          explanation that the taxpayer has a right to request an                     
          administrative hearing during that 30-day period.  Sec.                     
          6330(a)(2), (a)(3)(B).                                                      
               Pursuant to section 6330(d), “Where the Appeals Office                 
          issues a determination letter to the taxpayer following an                  
          administrative hearing regarding a notice of intent to levy, * *            
          * the taxpayer will have 30 days following the issuance of such             
          determination letter to file a petition for review with the Tax             

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Last modified: May 25, 2011