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rule 15 of the Rules of the Supreme Court is misplaced and
without substance. The rule’s purpose relates solely to
procedural requirements for filing briefs in opposition, reply
briefs, and supplemental briefs with respect to petitions for
writs of certiorari. The rule has no bearing on petitioner’s
underlying tax liability or on whether respondent may proceed
with collection activity.4 Respondent’s waiver was not a
concession with respect to petitioner’s tax liabilities.
Respondent provided petitioner with an opportunity for a
hearing pursuant to section 6330(b). The Appeals officer
properly considered and met the section 6330 hearing requirements
with respect to petitioner’s 1993 and 1994 tax years.
II. Section 6330 Notice Requirements
The next issue we consider is whether respondent met the
notice requirements of section 6330(a) for petitioner’s 1993 and
1994 tax years. Before proceeding with a levy, the Secretary
must meet several notice requirements. Section 6330(a)(1)
provides that no levy may be made on any property of a taxpayer
unless the Secretary, before proceeding with the levy, has
notified the person in writing of the right to a hearing.
Section 6330(a)(2) specifies that such notice be: (1) Given in
person; (2) left at the taxpayer’s dwelling or usual place of
business; or (3) sent by certified or registered mail to the
4 On brief, in addition to taking the rule completely out of
context, petitioner distorted its text by omitting relevant
phrases and adding language.
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Last modified: May 25, 2011