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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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