- 5 - at the Court’s motions session in Washington, D.C. There was no appearance by or on behalf of petitioner at the hearing, nor did petitioner file a written statement with the Court pursuant to Rule 50(c), the provisions of which were explained by the Court in its Order calendaring respondent’s motion for hearing. Counsel for respondent appeared at the hearing and offered argument in support of respondent’s motion to dismiss. Following the hearing, respondent filed a Supplement, a Second Supplement, and a Third Supplement to his motion to dismiss. 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, then 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 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(a) provides in pertinent part that the Secretary shall notify a person in writing of his or her right to an Appeals Office hearing regarding a proposed levy by mailing such notice by certified or registered mail to such person at hisPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011