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during which petitioner was not permitted to make an audio or
stenographic recording. The Appeals officer also refused to
consider petitioner's arguments related to the underlying tax
liabilities covered by the levy notice.
On July 11, 2002, a notice of determination concerning
collection action(s) under section 6320 and/or 6330 was mailed to
petitioner in which the Appeals officer recommended proceeding
with the levy. On August 12, 2002, petitioner timely petitioned
this Court for review of the determination.
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 levy upon property belonging to the taxpayer.
Section 6331(d) provides that the Secretary is obliged to provide
the taxpayer with notice, including notice of the administrative
appeals available to the taxpayer, before proceeding with
collection by levy.
Section 6330 generally provides that the Secretary cannot
proceed with the collection of taxes by way of a levy on a
taxpayer's property until the taxpayer has been given notice of,
and the opportunity for, an administrative review of the matter
(in the form of an Appeals Office hearing) and, if dissatisfied,
with judicial review of the administrative determination. See
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