Service Employees International Union - Page 5

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          of the Secretary, and in the same manner as taxes.  Sec.                    
               Section 6331(a) provides that, if a person liable to pay any           
          tax neglects or refuses to do so within 10 days after notice and            
          demand, the Secretary can collect the tax by levy upon the                  
          property belonging to the person, subject to the notice and fair            
          hearing requirements of sections 6330 and 6331(d).  Pursuant to             
          section 6330(d)(1), after the administrative review process has             
          been completed and the Secretary has issued a notice of                     
          determination, the person may appeal that determination within 30           
          days to this Court.4                                                        

               exceed the lesser of $10,000 or 5 percent of the gross                 
               receipts of the organization for the year.  In the case                
               of an organization having gross receipts exceeding                     
               $1,000,000 for any year * * * the first sentence of                    
               this subparagraph shall be applied by substituting                     
               “$100” for “$20” and, in lieu of applying the second                   
               sentence of this subparagraph, the maximum penalty                     
               under this subparagraph shall not exceed $50,000.                      

               4  Sec. 6330(d)(1) provides in full:                                   
                    (1) Judicial review of determination.--The person                 
               may, within 30 days of a determination under this                      
               section, appeal such determination–-                                   
                         (A) to the Tax Court (and the Tax Court                      
                    shall have jurisdiction to such hear matter);                     
                         (B) if the Tax Court does not have                           
                    jurisdiction of the underlying tax liability,                     
                    to a district court of the United States.                         

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Last modified: May 25, 2011