- 13 -
At trial and in his posttrial brief, respondent conceded
that collection of petitioner's outstanding liability for 1997,
representing that portion of the erroneous refund for 1997 that
had not been collected, was prohibited by section 6532(b).
OPINION
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.
This notice need only be given once for "the taxable period to
which the unpaid tax specified in * * * [the levy notice]
relates." Sec. 6330(a)(1).
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),
(c)(2). The taxpayer is entitled to one hearing with respect to
"the taxable period to which the unpaid tax specified in * * *
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011