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box of documents, signed original 2001 and 2002 returns, and a
Form 433-A.
On June 8, 2005, the Court received a final status report
from petitioner, to which he had attached the aforementioned
Supplemental Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330, issued on May 25, 2005.
These documents reveal that while petitioner did provide signed
copies of the 2001 and 2002 returns, he never produced any
supporting documentation related to business expenses in 1999 and
never completed a Form 433-A. Petitioner had apparently sought
to have the Appeals Office permit some form of “standard”
business expense allowance for 1999. Ultimately, the
supplemental notice of determination upheld the proposed levy
action with respect to 1999.
Discussion
I. General Rules
As explained in our previous opinion in this matter, 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 at least 30 days’ prior written notice
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Last modified: May 25, 2011