-4-
Rule 331(b), we ordered petitioners to file a proper amended
petition by February 14, 2003. On February 21, 2003,
petitioners’ amended petition was filed.2 On March 25, 2003,
respondent’s answer was filed.
On October 8, 2003, respondent’s motion to dismiss for lack
of jurisdiction was filed. In the motion, respondent alleged for
the first time that the notice of determination was invalid.
Petitioners objected to respondent’s motion. On January 2, 2004,
respondent’s supplement to his motion to dismiss for lack of
jurisdiction was filed.3 On February 26, 2004, we held a hearing
on respondent’s motion in Seattle, Washington. Petitioners and
counsel for respondent appeared and were heard.
OPINION
I. Collection by Levy in General
Section 6331(a) provides that if any taxpayer liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, then the Secretary is authorized
to collect such tax by levy upon the taxpayer’s property.
Section 6331(d) provides that, at least 30 days before enforcing
collection by way of a levy, the Secretary is obliged to provide
2The amended petition is dated Feb. 12, 2003, and the
parties do not dispute its timeliness.
3We shall refer to the motion to dismiss, as supplemented,
as the motion in this opinion.
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