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Respondent contends that petitioner is barred under section
6330(c)(2)(B) from challenging the existence or amount of his tax
liability in this proceeding because he received a notice of
deficiency. Respondent also contends that the Appeals officer’s
review of the transcripts of account, which were provided to
petitioner before the Appeals Office hearing, satisfied the
verification requirement of section 6330(c)(1). Finally,
respondent contends that petitioner’s behavior warrants the
imposition of a penalty under section 6673.
Petitioner 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.
Discussion
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 way of a 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 way of a levy until the person has
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