- 6 -
Lien does not fall into the category of IRS agent as
defined in 26 U.S.C. 7608(b), he can have no delegated
authouity [sic] to issue Notices of Liens with the
respect to income taxes. Revenue Code Sec. 6331(a)
“AUTHORITY OF THE SECRETARY” “levy may be made upon the
accrued salary and wages of any officer, employee or
elected official of the United States” We are not one
of the person(s) listed in the code. (No Commissioner
signature).
On June 15, 2004, “RESPONDENT’S MOTION FOR SUMMARY JUDGMENT
AND TO IMPOSE A PENALTY UNDER I.R.C. � 6673" was filed. By order
dated June 29, 2004, we required petitioners to file a response
to respondent’s motion by July 20, 2004. Petitioners failed to
file a response.
Discussion
A. Section 6330
Section 6330(a) provides that no levy may be made on any
property or right to property of any person unless the Secretary3
has notified such person in writing of the right to a hearing
3Sec. 7701(a)(11)(B) provides: “The term ‘Secretary’ means
the Secretary of the Treasury or his delegate.” Sec.
7701(a)(12)(A) provides:
(A) In general.--The term “or his delegate”--
(i) when used with reference to the
Secretary of the Treasury, means any officer,
employee, or agency of the Treasury
Department duly authorized by the Secretary
of the Treasury directly, or indirectly by
one or more redelegations of authority, to
perform the function mentioned or described
in the context; and
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011