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Ninth Circuit. Petitioner subsequently amended the petition to
allege that the Appeals officer had failed, as required by
section 6330(c)(1), to verify that all applicable laws and
administrative procedures had been met; in particular, petitioner
alleged that the liabilities had not been properly assessed and
that he had not received notice of the assessments as required by
section 6303.
Subsequent to the filing of respondent’s motion for summary
judgment and petitioner’s response, the Court of Appeals on
February 14, 2003, affirmed our opinion in MatrixInfoSys Trust v.
Commissioner, supra, sustaining the underlying tax liabilities
that are the subject of this collection action, and entered
judgment. Hromiko v. Commissioner, 56 Fed. Appx. 359 (9th Cir.
2003).
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, the Secretary may collect such tax by levy on
the person’s property. Section 6331(d) provides that at least 30
days before enforcing collection by levy on the person’s
property, the Secretary must provide the person with a final
notice of intent to levy, including notice of the administrative
appeals available to the person.
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Last modified: May 25, 2011