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Discussion
The Tax Court is a court of limited jurisdiction. We may
exercise jurisdiction only to the extent expressly authorized by
statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976).
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 upon the person’s property. Section
6331(d) provides that, at least 30 days prior to proceeding with
a levy on a 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 a levy until the taxpayer has been given notice of
and the opportunity for an administrative review of the matter,
in the form of an Appeals Office hearing, and if dissatisfied,
the taxpayer may seek judicial review of the administrative
determination. See Davis v. Commissioner, 115 T.C. 35, 37
(2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000).
Section 6330(b)(1) provides that if the taxpayer requests an
administrative hearing, such hearing will be conducted by the
Internal Revenue Service Office of Appeals. Section 6330(c)(2)
provides that an Appeals officer shall investigate the matter and
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Last modified: May 25, 2011