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Appeals officer then requested that petitioners call him to
discuss payment options.
On December 2, 2002, the Appeals officer received a letter
from petitioners again disputing their liabilities. On December
4, 2002, the Appeals officer formally rejected petitioners’ OIC
on the basis that petitioners had been properly credited for
their payments. By letter dated January 31, 2003, the Appeals
officer advised petitioners that their OIC had been rejected
because the tax was legally due. The Appeals officer determined
that since the tax was correct and since petitioners had failed
to propose any collection alternatives, respondent’s proposed
levy action was appropriate.
On January 31, 2003, respondent mailed the notice.
Petitioners timely filed a Petition for Lien or Levy Action Under
Code Section 6320(c) or 6330(d) challenging respondent’s
determination.
Discussion
I. Section 6330
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 such person.
Pursuant to section 6331(d), the Secretary is required to give
the taxpayer notice of his intent to levy and within that notice
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