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The petition included allegations that: (1) The Appeals officer
failed to obtain verification from the Secretary that the
requirements of any applicable law or administrative procedure
were met as required under section 6330(c)(1); (2) the Appeals
officer failed to identify the statutes making petitioner liable
for Federal income tax; (3) petitioner never received a “proper”
notice of deficiency; (4) petitioner was not lawfully assessed a
tax liability for 1997; (5) petitioner never received a notice
and demand for payment; and (6) petitioner was denied the
opportunity to challenge the existence or the amount of the
underlying tax liability for 1997.
On December 2, 2002, at the trial in this case, respondent
orally moved to have this Court impose against petitioner a
penalty pursuant to section 6673 in the amount of $25,000.
OPINION
If any person neglects or refuses to make payment of any
assessed Federal tax liability within 10 days of notice and
demand, the Secretary is authorized to collect the assessed tax
by levy on that person’s property. Sec. 6331(a). As a general
rule, at least 30 days before taking such action, the Secretary
must provide the person with a written final notice of intent to
levy that describes, among other things, the administrative
appeals available to the person. Sec. 6331(d)(1), (4).
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Last modified: May 25, 2011