Andy Hromiko - Page 6

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               Section 6330 generally provides that the Secretary cannot              
          proceed with collection by levy on any property of any person               
          until the person has been given notice and the opportunity for an           
          administrative review of the matter (in the form of an Appeals              
          Office hearing) and, if dissatisfied, with judicial review of the           
          administrative determination.  Davis v. Commissioner, 115 T.C.              
          35, 37 (2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000).              
          Where the underlying tax liability is not at issue, the Court               
          will review the Appeals officer’s determination for abuse of                
          discretion.  Sego v. Commissioner, 114 T.C. 604, 610 (2000).                
               In the instant case, the unpaid liability was redetermined             
          by this Court after petitioner received a notice of deficiency              
          with respect thereto.  Therefore, the existence or amount of the            
          underlying tax liability is not at issue, and we need only decide           
          whether the Appeals officer abused his discretion in determining            
          that collection may proceed.                                                
               A.  Verification Requirement                                           
               Petitioner contends that the Appeals officer failed to                 
          satisfy section 6330(c)(1), which requires the Appeals officer to           
          obtain verification from the Secretary that the requirements of             
          any applicable law or administrative procedure have been met.               
          Specifically, petitioner alleges that respondent failed to verify           
          that the unpaid liability was properly assessed or that                     

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