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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 his
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Last modified: May 25, 2011