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On July 30, 2003, respondent filed a motion to dismiss for
lack of jurisdiction with respect to 1998. Petitioners filed an
objection to respondent’s motion.
The Court held a hearing on respondent’s motion and trial
for this case in Chicago, Illinois, on September 23, 2003, in
which Mr. Orum appeared. Mr. Orum stated that he was not
disputing the amounts of taxes owed for 1998 and 1999 but wanted
to establish another installment agreement to satisfy those
obligations.
Discussion
I. Respondent’s Motion To Dismiss for Lack of Jurisdiction
Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, then the Secretary is authorized
to collect such tax by levy upon the person’s property. Section
6331(d) provides that, at least 30 days before enforcing
collection by way of a levy on the person’s property, the
Secretary is obliged to provide the person with a final notice of
intent to levy, including notice of the administrative appeals
available to the person.
Section 6330(a) provides that the Secretary shall notify a
person in writing of his or her right to a section 6330 hearing
with the Appeals Office regarding the proposed levy. The written
notice must be given in person, left at the person’s dwelling or
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