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counsel for respondent might have been more ready, based on our
September 30, 2004, order, to address inquiries from the Court
regarding the notices of deficiency, the need formally to
introduce the documents into evidence may have been
unanticipated. Counsel quickly responded to the situation by
procuring the testimony of a revenue agent. Only very minimal
delay ensued, and we do not perceive that petitioner was
prejudiced thereby. The Court is aware of no precedent for
employing dismissal in such circumstances.
The Court further is satisfied that the testimony of the
agent laid a proper foundation for admission of the notices of
deficiency under rules 901 and 803(6) of the Federal Rules of
Evidence. See also sec. 7453; Rule 143(a). Petitioner’s oral
motion to dismiss shall be denied.
II. Collection Action
A. General Rules
Section 6331(a) authorizes the Commissioner to levy upon all
property and rights to property of a taxpayer where there exists
a failure to pay any tax liability within 10 days after notice
and demand for payment. Sections 6331(d) and 6330 then set forth
procedures generally applicable to afford protections for
taxpayers in such levy situations. Section 6331(d) establishes
the requirement that a person be provided with at least 30 days’
prior written notice of the Commissioner’s intent to levy before
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