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Statutory and Regulatory Framework
Under section 6331(a), if any person liable to pay any tax
neglects or refuses to pay the tax within 10 days after notice
and demand, the Commissioner is authorized to collect the tax by
levy upon all property and rights to property belonging to such
person or on which there is a lien for payment of the tax.
Section 6331(d) provides that at least 30 days before a levy of a
taxpayer’s property, the Commissioner must provide the taxpayer
with notice of intent to levy.
Section 6330 was added to the Code by the Internal Revenue
Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L.
105-206, sec. 3401, 112 Stat. 746, to provide taxpayers with the
right to an Appeals Office hearing to challenge the propriety of
a proposed levy. See Parker v. Commissioner, 117 T.C. 63, 65
(2001). If dissatisfied with the Appeals Office’s determination,
the taxpayer can appeal it to the Tax Court or a Federal district
court, as appropriate. Sec. 6330(d).
Section 6330 is effective for collection actions that are
initiated on or after January 19, 1999; i.e., 180 days after its
6(...continued)
relating to this contention. We deem petitioner to have conceded
this issue. See, e.g., Rule 331(b); Nicklaus v. Commissioner,
117 T.C. 117, 120 n.4 (2001). Petitioner raises no appropriate
spousal defenses, challenges to the appropriateness of the notice
of Federal tax lien filing, or offers of collection alternatives.
Secs. 6320(c), 6330(c)(2)(A). We likewise deem petitioner to
have conceded these matters.
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Last modified: May 25, 2011