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a Hearing, regarding outstanding tax liabilities for 2000. In
response, petitioner timely filed a request for a hearing.
Respondent recorded a payment by petitioner of $32,157
(i.e., the amount of the misdirected estimated tax remittance)
with respect to his 2000 Federal income tax liability on November
5, 2002.
Sometime in April or May 2003 respondent issued a notice of
determination to petitioner concluding that the levy was
appropriate. Petitioner timely filed a petition for review of
the determination under section 6330(d)(1).
Discussion
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 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 any
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 any levy is begun.
If a section 6330 hearing is requested, the hearing is to be
conducted by the Commissioner's Office of Appeals, and, at the
hearing, the Appeals officer conducting it must verify that the
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