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sections 7701(a)(11)(B) and (12)(A)(i), 7803(a)(2)). The
Commissioner’s authority to issue a final notice of intent to
levy has been delegated to GS-9 and above revenue officers.
Everman v. Commissioner, T.C. Memo. 2003-137 (citing Delegation
Order No. 191 (Rev. 2; Oct. 1, 1999) (Rev.3; June 11, 2001)).
Michael C. Sutton, the revenue officer who issued the final
notice of intent to levy to petitioners on July 2, 2002, was
classified as a GS-11 at the time he issued the notice. The
notice of intent to levy in this case was valid as it was issued
to petitioners by a revenue officer with delegated authority to
do so.
Petitioners Are Persons Subject to Levy
Petitioners’ argument that they are not persons subject to
levy under section 6331(a) is also without merit. Section
6331(a) specifically authorizes the Secretary to collect unpaid
taxes from any person by levy upon all property and rights to
property belonging to such person. Section 7701(a)(1) defines
“person” to include an individual. Petitioners are individuals
under section 7701(a)(1) and, therefore, are subject to levy
under section 6331(a).
No Signature by Commissioner
Although petitioners’ argument is unclear, we shall
interpret the cryptic reference, “no Commissioner signature”, to
mean that the final notice of intent to levy was invalid because
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Last modified: May 25, 2011