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of Determination found that collection action by levy was proper
and appropriate. Attached to the Notice of Determination is a
memorandum that states, in part:
You feel there was an ex parte communication violation
by the prior Appeals Officer [AO Petrohovich] who
handled the offer in compromise and prior * * *
[section 6330 hearing regarding certain of petitioners’
tax years not here at issue].
The offer in compromise was rejected on September 5,
2000 * * *. The ex parte rules did not become
effective until October 23, 2000.
The tax liabilities will not be abated as the
collection statute was tolled during the period of the
prior bankruptcy.
* * * * * * *
The notice of intent to levy was appropriate. You had
declined to enter into an installment agreement.
Discussion
I. General Rules
Section 6331(a) authorizes the Commissioner to levy against
property and property rights where a taxpayer fails to pay taxes
within 10 days after notice and demand for payment is made.
Section 6331(d) requires the Secretary to send notice of an
intent to levy to the taxpayer, and section 6330(a) requires the
Secretary to send a written notice to the taxpayer of his right
to a hearing.
Section 6330(b) affords taxpayers the right to a hearing
before an impartial IRS Appeals officer. Pursuant to section
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Last modified: May 25, 2011