Rainer B. and Sonja D. Wagner - Page 9

                                        - 9 -                                         
               Petitioners 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.              
               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 taxpayer 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.  Davis v. Commissioner, 115 T.C. 35, 37 (2000);              
          Goza v. Commissioner, 114 T.C. 176, 179-180 (2000).                         
               Section 6330(c) provides that a person may raise collection            
          issues such as spousal defenses, the appropriateness of the                 
          Commissioner's intended collection actions, and possible                    
          alternative means of collection.  Section 6330(c)(2)(B) provides            

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011