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litigants advance frivolous or groundless positions and of the
Appeals officer's view that the positions petitioner had taken in
his hearing request and at the hearing were groundless.
On June 30, 2003, petitioner filed a petition with this
Court seeking review of the Appeals officer's determination.
Discussion
Section 6331(a) authorizes the Secretary to levy upon
property and property rights of a taxpayer liable for taxes who
fails to pay those taxes within 10 days after notice and demand
for payment is made. Section 6331(d) provides that the levy
authorized in section 6331(a) may be made with respect to any
unpaid tax only if the Secretary has given written notice to the
taxpayer 30 days before the levy. Section 6330(a) requires the
Secretary to send a written notice to the taxpayer of the amount
of the unpaid tax and of the taxpayer's right to a section 6330
hearing at least 30 days before any levy is begun.
If a section 6330 hearing is requested, the hearing is to be
conducted by Appeals, and, at the hearing, the Appeals officer
conducting it must verify that the requirements of any applicable
law or administrative procedure have been met. Sec. 6330(b)(1)
and (c)(2). The taxpayer may raise at the hearing "any relevant
issue relating to the unpaid tax or the proposed levy". Sec.
6330(c)(2)(A). The taxpayer may also raise challenges to the
existence or amount of the underlying tax liability at the
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