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certificate of deposit accounts at Bank of America with a
combined balance ranging from approximately $10,000 to $12,050
during the year. Most of the deposits into petitioner’s
individual accounts came from checks written by Mr. Bennett from
their joint bank accounts.7
Discussion
I. General Rules--Lien and Levy
Section 6331(a) authorizes the Commissioner to levy upon
property and property rights where a taxpayer liable for taxes
fails to pay them within 10 days after notice and demand for
payment. Before the Commissioner can proceed with a levy,
section 6331(d) requires the Secretary to send to the taxpayer a
written notice of intent to levy, and section 6330 entitles the
taxpayer to an administrative hearing conducted by an impartial
hearing officer from the Office of Appeals.
Section 6330(c)(2)(A) provides that the taxpayer may raise
any relevant issue with regard to the Commissioner’s collection
activities, including spousal defenses, challenges to the
appropriateness of the intended collection action, and
alternative means of collection. Additionally, the taxpayer may
challenge the existence or amount of the underlying tax
liability, including a liability reported by the taxpayer on an
7 Petitioner earned $608 of the taxable interest in 1998
from her accounts at Bank of America.
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Last modified: May 25, 2011