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Respondent further asserts that respondent’s letter to
petitioners dated December 27, 1999, served as a notice and
demand for payment under section 6303(a), and that the transcript
of account provided to petitioners in advance of the Appeals
Office hearing satisfied the verification requirement imposed
under section 6330(c)(1).
This matter was called for hearing at the Court’s motions
session held in Washington, D.C. Counsel for respondent appeared
at the hearing and presented argument in support of respondent’s
motion. Although no appearance was made by or on behalf of
petitioners at the hearing, petitioners did file with the Court a
written statement pursuant to Rule 50(c).
Discussion
Section 6330 generally provides that the Commissioner cannot
proceed with the collection of taxes by way of a levy on a
person’s property until the person has been given notice of and
the opportunity for an administrative review of the matter.
Under section 6330(d), judicial review of the administrative
determination may be obtained in either the Tax Court or Federal
District Court.
In Goza v. Commissioner, 114 T.C. 176 (2000), we explained
that section 6330 provides for administrative and judicial review
with respect to collection issues such as spousal defenses, the
appropriateness of the Commissioner’s intended collection action,
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