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OPINION
I. Introduction
Petitioner has assigned error to Appeals’ (Ms. Boudreau’s)
determination that respondent may proceed to collect the unpaid
tax by levy (the determination). Before addressing the
assignment, we provide a general overview of the authority of the
Secretary of the Treasury (Secretary) to collect unpaid taxes by
levy, the procedures he must follow to do so, and our authority
to review the determination. We also describe the Secretary’s
authority to compromise a tax case. We then state the parties’
arguments and dispose of respondent’s objections to certain
testimony of petitioner’s and Ms. Boudreau’s. Finally, we decide
whether Ms. Boudreau erred in making the determination. We
decide that she did not.
II. Sections 6330 and 6331
Section 6331(a) authorizes the Secretary to levy against
property and property rights where a taxpayer liable for taxes
fails to pay those taxes within 10 days after notice and demand
for payment is made. Section 6331(d) requires the Secretary to
send the taxpayer written notice of the Secretary’s intent to
levy, and section 6330(a) requires the Secretary to send the
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Last modified: May 25, 2011