- 8 -
Petitioner’s Contentions
Petitioner does not dispute the validity of the above-quoted
regulation. Petitioner suggests, however, that the severance pay
in issue constituted neither “wages” nor a “fixed right to future
payments” within the meaning of the regulation. Rather,
petitioner contends, the severance pay “should be considered a
separate asset, like a bank account, and subject to a separate
levy and thus a separate Collection Due Process Hearing.”8
Accordingly, petitioner concludes, this Court should exercise
jurisdiction and hold that he is entitled to an Appeals Office
hearing on the merits of his challenge to the levy on his
severance pay.9
8 Petitioner’s argument seems to be premised on sec.
301.6330-1(a)(4), Example (2), Proced. & Admin. Regs., which
indicates that a non-fixed, separate asset, like a bank account,
is not covered by a continuous levy on a taxpayer’s wages or a
levy on the taxpayer’s fixed right to future payments. For the
reasons discussed in this Opinion, we conclude that petitioner’s
severance pay is covered by the continuing wage levy.
9 Generally, this Court’s jurisdiction under secs. 6320 and
6330 is predicated upon a written notice of determination and a
timely filed petition. See Lunsford v. Commissioner, 117 T.C.
159, 164 (2001); Offiler v. Commissioner, 114 T.C. 492, 498
(2000). Respondent issued petitioner no notice of determination
for his 1988, 1989, 1990, 1991, 1992, 1993, and 1994 income tax
liabilities. Petitioner contends that the levy on his severance
pay was a separate collection action from the continuing wage
levy that applied to his 1988-94 income tax liabilities and that
respondent’s written notice of determination with respect to his
1996, 1997, and 1999 income tax liabilities, wherein respondent
refused to consider the merits of his challenge to the levy on
his severance pay, provides an adequate jurisdictional predicate
for this Court. Respondent disagrees. It is unnecessary for us
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011