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relates to the taxable years 1997, 1998, 1999, and 2000. As a
basis for the relief requested, the petition states: “I’m in the
process of having my previous tax returns reviewed by another
CPA. I also would like a settlement on my account so that I can
begin to move forward. I have been laid off twice in the past 3
years and have some financial hardship.”
Within the motion for summary judgment, respondent asks that
we dismiss this case for lack of jurisdiction as to the taxable
years 1997, 1998, and 1999.
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, the Secretary is authorized to
collect such tax by way of levy upon the person’s property.
Section 6331(d) provides that at least 30 days prior to
proceeding with enforced collection by way of a levy on a
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 that the Secretary shall notify a
person in writing of his or her right to an Appeals Office
hearing regarding a notice of intent to levy. Section 6330(a)(2)
provides that the prescribed notice shall be provided not less
than 30 days before the day of the first levy with respect to the
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