Dominic Calafati - Page 19

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          Section 6330(a)(3) provides that the notice shall include, in               
          simple and nontechnical terms, the amount of the unpaid tax, the            
          right of the person to request the hearing, and the proposed                
          action by the Secretary and the rights of the person with respect           
          to such action.  Section 6330(a)(3)(C)(ii) and (iii) specifically           
          requires that the person whose property may be subject to a levy            
          also be advised of “the procedures applicable to the levy and               
          sale of property under this title” and “the administrative                  
          appeals available to the taxpayer with respect to such levy and             
          sale and the procedures relating to such appeals”.  Section                 
          6330(a) thus confirms that the Commissioner has an affirmative              
          obligation to notify a taxpayer whose property or rights to                 
          property could be adversely affected by a proposed levy of his              
          administrative appeal rights and the procedures relating to such            
               Respondent issued the notice advising petitioner of his                
          right to a section 6330 hearing before we decided Keene.4                   
          Petitioner contends in effect that respondent’s obligations to              
          inform a taxpayer of his rights under section 6330 do not end               
          with the mailing of a notice.  Petitioner maintains that                    
          respondent had an obligation to inform him of his right under               

               4We recognize that the notice furnished to petitioner under            
          sec. 6330 could not have included any explanation of his rights             
          under sec. 7521 and Keene v. Commissioner, supra, because our               
          Opinion in Keene had not yet been filed when the notice was                 
          mailed to petitioner.                                                       

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Last modified: May 25, 2011