- 11 -
Section 6330(c)(3), provides that a
determination of the Appeals officer shall take
into consideration the verification under section
6330(c)(1), the issues raised by the taxpayer,
and whether the proposed collection action
balances the need for the efficient collection of
taxes with the legitimate concern of the person
that any collection action be no more intrusive
than necessary. Section 6330(d)(1) allows the
taxpayer to appeal a determination to the Tax
Court or a District Court. Section 6330(e)(1)
suspends the levy action until the conclusion
of the hearing and any judicial review of the
determination.
In order for a taxpayer to appeal a levy determination
to this Court, pursuant to section 6330(d), the Rules of
the Court require the taxpayer to file a petition for
review of the determination. See Rule 331. That petition
must contain clear and concise assignments of each and
every error which the taxpayer alleges to have been
committed in the determination, together with clear and
concise statements of the facts on which the taxpayer bases
each assignment of error. See Rule 331(b)(4) and (5).
The Rules warn that any issue that is not raised by the
taxpayer in the assignments of error shall be deemed
conceded. Rule 331(b)(4); Lunsford Commissioner, supra
at 190; Goza v. Commissioner, 114 T.C. 176, 178 (2000).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011