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Trial Session in Denver, Colorado. At the hearing,
petitioner filed a “PETITION TO WITHDRAWAL FOR LACK OF
JURISDICTION” that the Court filed as a Motion to Dismiss
for Lack of Jurisdiction.
Discussion
Section 6331(a) authorizes the Commissioner to levy all
property and property rights of a taxpayer liable for taxes
who fails to pay them within 10 days after notice and demand
for payment. Sections 6331(d) and 6330(a) require the
Secretary to send written notice to the taxpayer of the
intent to levy and to provide the taxpayer with a right to a
hearing prior to the collection activity.
Section 6330(c)(2)(A) provides that the taxpayer may
raise at the hearing “any relevant issue relating to the
unpaid tax or the proposed levy” including spousal defenses,
challenges to the appropriateness of collection actions, and
alternatives to collection. Section 6330(c)(1) further
requires that the Appeals officer obtain verification that
the requirements of any applicable law or administrative
procedure have been met.
Notably, however, a taxpayer may challenge the assessed
amount of the deficiency and any additions to unpaid tax
only if he did not receive a notice of deficiency or
otherwise have an opportunity to dispute that tax liability.
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Last modified: May 25, 2011