William Wilson - Page 14




                                       - 14 -                                         
          issue was properly raised, the record shows that the Final Notice           
          is valid.  The Secretary or his delegate (including the                     
          Commissioner) may issue a final notice of intent to levy.  Secs.            
          6330(a), 7701(a)(11)(B) and (12)(A)(i), 7803(a)(2).  Section                
          301.6330-1(a)(1), Proced. and Admin. Regs., 67 Fed. Reg. 2551               
          (Jan. 18, 2002), provides in pertinent part:                                
                    (a) Notification–(1) In general.  Except as                       
               specified in paragraph (a)(2) of this section, the                     
               Commissioner, or his or her delegate (the                              
               Commissioner), will prescribe procedures to provide                    
               persons upon whose property or rights to property the                  
               IRS intends to levy * * * on or after January 19, 1999,                
               notice of that intention and to give them the right to,                
               and the opportunity for, a pre-levy Collection Due                     
               Process (CDP) hearing with the Internal Revenue Service                
               (IRS) Office of Appeals (Appeals). * * *                               
          The Commissioner’s authority to levy on property or rights to               
          property was delegated to Automated Collection Branch Chiefs                
          pursuant to Delegation Order No. 191 (Rev. 2), effective October            
          1, 1999.  Internal Revenue Manual, sec. 1.2.104, 102 (Nov. 24,              
          1999).  Consistent with this delegation of authority, the Final             
          Notice in this case, which was executed by Chief of the Automated           
          Collection Branch in Ogden, Utah, is valid.                                 
               Petitioner has failed to raise a spousal defense, make a               
          valid challenge to the appropriateness of respondent’s intended             
          collection action, or offer alternative means of collection.                
          These issues are now deemed conceded.  Rule 331(b)(4).  Under the           
          circumstances, we conclude that respondent is entitled to                   







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

Last modified: May 25, 2011