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determination determined that all applicable laws and
administrative procedures had been met. As to petitioner’s
allegation that he had not received an “assessment certificate”,
the notice of determination noted that copies of the certified
transcripts had been mailed to petitioner on July 25, 2001. The
notice of determination concluded that the proposed levy properly
balanced efficient collection with any concerns regarding the
intrusiveness of the action and that respondent could proceed
with collection.
On December 21, 2001, petitioner filed a petition in the
instant case. Therein, petitioner renews his claim that there
was no assessment certificate included with the Notice of Intent
to Levy and that the absence of such a certificate has deprived
him of a meaningful hearing. Respondent has conceded in his
answer that no certificate of assessment was included with the
Notice of Intent to Levy.
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, the Secretary may collect such tax by levy on
the person’s property. Section 6331(d) provides that at least 30
days before enforcing collection by levy on the person’s
property, the Secretary must provide the person with a final
notice of intent to levy, including notice of the administrative
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Last modified: May 25, 2011