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of material fact, as discussed infra, we conclude that summary
judgment is appropriate in this case. Naftel v. Commissioner, 85
T.C. 527, 529 (1985).
Section 6331(a) authorizes the Secretary to levy upon
property and property rights of a taxpayer liable for taxes who
fails to pay those taxes within 10 days after the notice and
demand for payment is made. Section 6331(d) provides that the
levy authorized in section 6331(a) may be made with respect to
“unpaid tax” only if the Secretary has given written notice to
the taxpayer 30 days before the levy. Section 6330(a) requires
the Secretary to send a written notice to the taxpayer of the
amount of the unpaid tax and of the taxpayer’s right to a section
6330 hearing at least 30 days before the levy is begun.
If a section 6330 hearing is requested, the hearing is to be
conducted by the Office of Appeals, and, at the hearing, the
Appeals officer conducting it must verify that the requirements
of any applicable law or administrative procedure have been met.
Sec. 6330(b)(1), (c)(2). The taxpayer may raise at the hearing
“any relevant issue relating to the unpaid tax or the proposed
levy”. Sec. 6330(c)(2)(A). The taxpayer may also raise
challenges to the existence or amount of the underlying tax
liability at a hearing if the taxpayer did not receive a
statutory notice of deficiency with respect to the underlying tax
liability or did not otherwise have an opportunity to dispute
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