Rockie D. Elmore - Page 6

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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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