Don Evan and Vicky Kay Whitinger - Page 9

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          Petitioners also now attack the validity of respondent’s                    
          determination because they were not given an “in person” hearing            
          as requested in their Form 12153.                                           
               B.  Sections 6330 and 6331                                             
               Section 6331(a) provides that if any person liable to pay              
          any tax neglects or refuses to pay such tax within 10 days after            
          notice and demand for payment, then the Secretary is authorized             
          to collect such tax by levy upon the person’s property.  Section            
          6331(d) provides that, at least 30 days before enforcing                    
          collection by way of a levy on the person’s property, the                   
          Secretary is obliged to provide the person with a final notice of           
          intent to levy, including notice of the administrative appeals              
          available to the person.                                                    
               Section 6330 generally provides that the Commissioner cannot           
          proceed with collection by levy until the person has been given             
          notice and the opportunity for an administrative review of the              
          matter (in the form of an Appeals Office hearing) and, if                   
          dissatisfied, with judicial review of the administrative                    
          determination.  See Davis v. Commissioner, 115 T.C. 35, 37                  
          (2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000).                     
               If a section 6330 hearing is requested, the hearing is to be           
          conducted by respondent’s Appeals Office, and, at the hearing,              
          the Appeals officer conducting it must verify that the                      
          requirements of any applicable law or administrative procedure              






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