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arbitrarily, capriciously, or without sound basis in fact or
law.” Woodral v. Commissioner, 112 T.C. 19, 23 (1999).
Petitioner frivolously alleges without any evidentiary
support that respondent did not comply with the notice
requirements of section 6303. Section 6303(a) provides that “the
Secretary shall, as soon as practicable, and within 60 days,
after the making of an assessment of a tax pursuant to section
6203, give notice to each person liable for the unpaid tax,
stating the amount and demanding payment thereof.” If the notice
is mailed, it shall be sent to the taxpayer’s last known address.
Sec. 6303(a). A notice of balance due constitutes a notice and
demand for payment for purposes of section 6303(a). Craig v.
Commissioner, 119 T.C. 252, 262-263 (2002). The record reflects
that respondent sent petitioner a notice of balance due for the
years in issue on May 12, 2003.
Petitioner alleges broadly that respondent did not comply
with sections 6321 and/or 6331. Section 6321 is not relevant to
petitioner’s case as it pertains to liens. Section 6331 governs
levy actions and thus is applicable. The record reflects that
respondent complied with section 6331 as respondent provided
petitioner with the requisite notice, a Final Notice - Notice of
Intent to Levy and Notice of Your Right to a Hearing, on March 1,
2004, which petitioner apparently received, as he requested a
collection hearing.
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Last modified: May 25, 2011