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You raised no other issues and spousal defenses are not
applicable.
The attachment also stated that an Appeals officer who had no
prior involvement with the tax liabilities conducted the hearing
and verified that all applicable legal and administrative
procedures were properly followed in issuing the notice of intent
to levy.
Petitioner contends that she was entitled to head-of-
household filing status, the claimed dependency exemption
deductions, and was not subject to the community property law
because she and her husband were living separate and apart during
the 2 years in question; that she provided more than 80 percent
of the support of the dependents claimed on the returns; and that
she occupied her own place of residence from which she provided a
household for the claimed dependents.
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 levy on the person's property. Section
6331(d) provides that, at least 30 days before enforcing
collection by levy on the person's property, the Secretary is
required to provide the person with a final notice of intent to
levy, including notice of the administrative appeals available to
the person.
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Last modified: May 25, 2011