- 16 - section 6330. Inasmuch as the collection action with respect to petitioner’s severance pay was initiated before the effective date of section 6330, see sec. 301.6330-1(a)(4), Example (1), Proced. & Admin. Regs., this Court lacks jurisdiction to review respondent’s levy upon petitioner’s severance pay. An order and decision will be entered.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Last modified: May 25, 2011