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taxpayer’s last known address. Further, such notice must be
furnished at least 30 days before the first levy action. See
sec. 6330(a)(2).
Petitioner received timely written notice of respondent’s
intent to levy and petitioner’s right to request a hearing for
his 1994 tax year. However, the record does not reflect, one way
or the other, whether a notice of intent to levy was issued with
respect to petitioner’s 1993 tax year. Petitioner raised this
issue with respondent before his administrative hearing. For
simplicity, petitioner and respondent agreed to and held a
hearing with respect to both the 1993 and 1994 tax liabilities.
However, the plain meaning of section 6330(a)(1) is that no levy
may be made without proper notice to a taxpayer. Petitioner’s
agreement to include his 1993 tax year cannot substitute for the
explicit notice requirements of section 6330(a)(2). Respondent
may not proceed with a levy with respect to petitioner’s 1993 tax
liability without satisfying these requirements.
Sufficient evidence was not produced for us to ascertain
whether respondent issued to petitioner a Final Notice-–Notice of
Intent to Levy and Notice of Your Right to a Hearing for his 1993
tax year. This is a genuine issue of material fact, and
accordingly, the cross-motions for summary judgment with respect
to this issue are denied. Apart from this single flaw,
respondent met all of the section 6330 prerequisites with respect
to petitioner’s 1993 and 1994 tax years. The Appeals officer
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