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The Forms 4340 show that respondent assessed (and petitioner
failed to pay) taxes, additions to tax, penalties, and statutory
interest for 1998 and 1999 in amounts that match those set forth
in the deficiency notices and in the final notice.
The Court directed petitioner to file an objection to
respondent’s Motion for Summary Judgment by Order dated December
3, 2004. The Court also directed petitioner by Order dated
December 7, 2004, to file a report with the Court describing his
efforts to retain counsel in this case. Petitioner failed to
respond to either of these Orders.
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 on the person's property. Section
6331(d) provides that at least 30 days before enforcing
collection by 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 generally provides that the Commissioner cannot
proceed with collection by levy until the person has been given
notice and the opportunity for an administrative review of the
matter (in the form of an administrative hearing with the Office
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Last modified: May 25, 2011