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Petitioner subsequently filed a posttrial brief. He therein
recapitulated the position taken throughout these proceedings and
at trial, focusing once again on lack of a recorded hearing and
of sufficient verification and documentation of procedural
requisites. Respondent elected not to file a brief.
OPINION
I. Collection Actions
A. General Rules
Section 6331(a) authorizes the Commissioner to levy upon all
property and rights to property of a taxpayer where there exists
a failure to pay any tax liability within 10 days after notice
and demand for payment. Sections 6331(d) and 6330 then set forth
procedures generally applicable to afford protections for
taxpayers in such levy situations. Section 6331(d) establishes
the requirement that a person be provided with at least 30 days’
prior written notice of the Commissioner’s intent to levy before
collection may proceed. Section 6331(d) also indicates that this
notification should include a statement of available
administrative appeals. Section 6330(a) expands in several
respects upon the premise of section 6331(d), forbidding
collection by levy until the taxpayer has received notice of the
opportunity for administrative review of the matter in the form
of a hearing before the IRS Office of Appeals. Section 6330(b)
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