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reported his monthly income at $1,100 and his monthly
expenses at $1,305.
In due course, a Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330 was sent by certified
mail to petitioner, which stated:
The proposed levy action is appropriate. The tax liability
is due and outstanding. Your income tax return, Form 1040,
for the year ended December 31, 1993 was filed on October 3,
1994. It was audited and an additional assessment was made
on May 5, 1997. The outstanding balance is valid and it is
outstanding. You presented no valid alternatives to the
proposed collection action.
Petitioner filed a timely petition in this Court seeking review
of respondent’s determination to reject his third amended offer
in compromise and to proceed with levy.
Section 6331(a) provides that, if any person liable to pay
any tax neglects or refuses to pay the tax within 10 days after
notice and demand for payment, the Secretary may collect the tax
by levy upon the taxpayer’s property. Section 6331(d) provides
that the Secretary must provide the taxpayer with notice,
including notice of the administrative appeals available to the
taxpayer, before proceeding with collection by such a levy.
Section 6330 generally provides that the Commissioner 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 of the matter in the form of an Appeals
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Last modified: May 25, 2011