- 5 - any tax neglects or refuses to pay such tax within 10 days of notice and demand for payment, the Secretary may collect such tax by levy upon the taxpayer's property. Section 6330 generally provides that the Secretary cannot proceed with the collection of taxes by way of a levy until the taxpayer has been given notice and an opportunity for administrative review in the form of an Appeals Office hearing. Section 6330(c) provides for an Appeals Office due process hearing to address collection issues including, among other things, alternative means of collection. In connection with matters to be considered at a collection due process hearing under section 6330, section 6330(c)(2)(B) states: (B) Underlying liability.-–The person may also raise at the hearing challenges to the existence or amount of the underlying tax liability for any tax period if the person did not receive any statutory notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability. It is evident from the above that a notice of deficiency was never issued to petitioner for 1994; however, it is also evident that petitioner was otherwise provided an opportunity, before the assessment, to dispute his 1994 liability. Aguirre v. Commissioner, 117 T.C. 324 (2001). He admitted so in his testimony. Even if petitioner was not aware that he had waived his rights to challenge the determination because of the FormPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011