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IRC �6331 provides that if any person liable to pay any
tax neglects or refuses to pay the same within 10 days
after notice and demand, it shall be lawful for the
Secretary to collect such tax (and such further sum as
shall be sufficient to cover the expenses of the levy)
by levy upon all property and rights to property (ex-
cept such property as is exempt under section 6334)
belonging to such person or on which there is a lien
provided in this chapter for the payment of such tax.
IRC �6330 CDP appeal procedures require that IRS must,
in addition to notice and demand and IRC �6331(d),
provide the taxpayer with a written notification of his
or her right to (a CDP) Appeal of the proposed levy
action. This notice was sent to you on 11/05/2002.
Based on the best information available, the require-
ments of all laws, regulations and procedures have been
met during the assessment and collection phases of this
dispute.
SPECIFIC ISSUES RAISED BY THE TAXPAYER:
In this case, you dispute the underlying liabilities
* * *
The Settlement Officer requested and reviewed the
original documents submitted as Form 1040 for the year
in question, along with a detailed transcript of the
account. The Settlement Officer also secured and
reviewed Certified Transcripts, Forms 4340, of this
account. A copy of the transcript was provided to you
at the hearing as evidence of the correctness of the
assessment. The files and transcript show Notice and
Demand were properly made.
At the hearing you were given the opportunity to dis-
cuss or submit alternatives to the collection actions
such as an Installment Agreement under IRC �6159 or an
Offer In Compromise under IRC �7122. Instead, you
chose to spend your time at the hearing bringing up
frivolous issues.
You made the statement that, “...this can not be frivo-
lous... .” This mere assertion is not supported by the
facts or by law. The courts have consistently ruled
that arguments of this nature are considered frivolous.
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Last modified: May 25, 2011