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Your Right to a Hearing (final notice). The final notice
informed petitioner of his tax liability for 1994, 1995, 1996,
and 1997.2 In addition, the final notice informed petitioner of
(1) respondent’s intent to collect that liability through a levy
upon his property pursuant to section 6331 and (2) petitioner’s
right under section 6330 to a hearing with respondent’s Office of
Appeals (Appeals) to discuss the proposed levy. Enclosed with
the final notice was a copy of Form 12153, Request for a
Collection Due Process Hearing.
On December 17, 2001, respondent received from petitioner a
Form 12153 requesting the referenced hearing. Petitioner
attached a letter entitled “Request for a Collection Due Process
Hearing as Provided for in Code Sections 6320 & 6330.” That
letter stated:
It is clear that before any appeals officer can
recommend the seizure of any property pursuant to Code
Section 6331 certain elements have to be present. For
one thing (pursuant to that statute) that person has to
be statutorily “liable to pay” the taxes at issue, and
only after he “neglects or refuses to pay the same
within 10 days after notice and demand,” can his
property be subject to seizure. Therefore, apart from
the appeals officer having to identify the statute that
makes me “liable to pay” the taxes at issue, he needs
to have a copy of the statutory “notice and demand”
which I “neglected” and “refused” to pay. In addition,
I can’t be “liable” to pay an income tax, if the tax in
question has never been assessed against me as required
by Code Sections 6201 and 6203. So I will need to see
a copy of the record of my assessments.
2 Petitioner does not contest in this case his 1997 tax
liability.
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Last modified: May 25, 2011