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a discussion of possible payment alternatives and, following the
hearing, the Appeals Office twice sent forms to be completed and
returned by petitioner that would set forth petitioner's
proposals for alternative payments. Petitioner never followed
through with the process, whereupon respondent's Appeals Office
concluded that petitioner was not entitled to relief.
Section 6331(a) provides that, if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days of
notice and demand for payment, the Secretary may collect such tax
by levy upon the taxpayer's property. Section 6330 generally
provides that the Secretary cannot proceed with the collection of
taxes by way of a levy until the taxpayer has been given notice
and an opportunity for administrative review in the form of an
Appeals Office hearing. Section 6330(c) provides for an Appeals
Office due process hearing to address collection issues
including, among other things not pertinent here, alternative
means of collection. The determination of the Appeals Office may
be reviewed judicially upon the timely filing of a petition in
this Court or in an appropriate United States District Court.
When the validity of the underlying tax liability is not at
issue, such as in this case, this Court reviews the Appeals
Office determination for abuse of discretion and does not review
the determination on a de novo basis. Goza v. Commissioner, 114
T.C. 176, 181-182 (2000).
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Last modified: May 25, 2011