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OPINION
This case presents a controversy over de minimis amounts in
which litigants persist in order to maintain principles they hold
firmly. In large part, the controversy concerns the tax effect
that petitioner’s rounding of 48 cents on his agreed payment
schedule had on the 2002 tax liability. The total amount in
dispute is $440.00 out of a total $53,001.00, or less than 1
percent of the liability reported on petitioner’s 2002 return.
We must decide this dispute even though the cost of the parties’
pursuit of their principles will far exceed the amount in
dispute.
Respondent, relying on what appears to be an abbreviated
statement of petitioner’s 2002 tax account, contends that he
should be allowed to pursue collection. Petitioner contends that
he met his agreed payment obligations and that there is no
outstanding collectible balance for his 2002 tax year.
Section 6331(a) authorizes the Commissioner to levy on
property and property rights if a taxpayer fails to pay a tax
liability after notice and demand. Sections 6331(d) and 6330(a),
however, require the Secretary to send written notice to the
taxpayer of the intent to levy and of the taxpayer’s right to a
hearing before collection. Section 6330(c)(2)(A) provides that
the taxpayer may raise at the hearing “any relevant issue
relating to the unpaid tax or the proposed levy” including
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Last modified: May 25, 2011