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On July 26, 2004, petitioners sent a letter to the
settlement officer requesting a face-to-face conference in Las
Vegas, Nevada. In that letter, petitioners continued to assert
frivolous and/or groundless arguments for why they are not liable
for income taxes. Respondent did not allow petitioners a face-
to-face meeting.
On August 6, 2004, respondent issued petitioners a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330, in which the settlement officer sustained the
proposed levy to collect petitioners’ unpaid 1997 tax liability.
Petitioners filed a petition for lien and levy action on
September 13, 2004. Petitioners alleged that they were not
provided with a hearing under section 6330.
At trial, petitioners continued to make frivolous and/or
groundless arguments that they are not liable for Federal income
tax. Respondent sought sanctions under section 6673.
Discussion
I. Determination To Proceed With Collection
Section 6331(a) provides that, if any person liable to pay
any tax neglects or refuses to do so within 10 days after notice
and demand, the Secretary can collect such tax by levy upon
property belonging to such person. Pursuant to section 6331(d),
the Secretary is required to give the taxpayer notice of his
intent to levy and within that notice must describe the
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Last modified: May 25, 2011