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Discussion
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, the Secretary is authorized to
collect such tax by levy upon property belonging to the person.
Section 6331(d) provides that the Secretary is obliged to provide
the person with notice, including notice of the administrative
appeals available to the person, before proceeding with
collection by levy on the person’s property.
Section 6330 generally provides that the Commissioner cannot
proceed with the collection of taxes by way of a levy on a
person’s property until the person has been given notice of, and
the opportunity for, an administrative review of the matter (in
the form of an Appeals Office hearing), and if dissatisfied, with
judicial review of the administrative determination.
Section 6330(d) provides for judicial review of the
administrative determination in the Tax Court or a Federal
District Court, as may be appropriate. To obtain judicial
review, the person must file a petition with the appropriate
4(...continued)
whether the providing of a notice of right to a hearing under
section 6330 is an ‘act to collect’ in violation of the automatic
stay”. Respondent further states that the final notice of intent
to levy required under sec. 6331(a) is in the same document as
the notice of a right to hearing. Respondent concludes in the
footnote that “Arguably, in contrast to the notice of intent to
levy and the notice of levy, the mere notice of a right to a pre-
levy hearing does not violate the stay.”
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Last modified: May 25, 2011