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that time to be sworn in, to offer testimony, and to be subjected
to cross-examination. She testified generally about her medical
and financial situation, and she confirmed that her expenses had
changed since she submitted the Form 433-A to Ms. Magee. She did
not, however, provide an updated Form 433-A, nor did she offer
evidence substantiating any of the expenses reflected in the
above-quoted letter. When questioned by the Court as to how she
determined “that $75 a month was the most that you could afford
to pay in your current situation?”, petitioner responded: “Well,
I pay other things that before, when I went to talk with the IRS
agent, they didn’t allow. So I still have to pay them. So
usually, I just said well, I can afford $75 a month out of what I
have to pay.” At the conclusion of the proceedings, the Court
took respondent’s motion for summary judgment under advisement.
However, because petitioner chose essentially to try her case on
the merits, we shall now deny respondent’s motion as moot and
shall decide the case on the full record presented.
Discussion
I. Collection Actions--General Rules
Section 6331(a) authorizes the Commissioner to levy upon all
property and rights to property of a taxpayer where there exists
a failure to pay any tax liability within 10 days after notice
and demand for payment. Sections 6331(d) and 6330 then set forth
procedures generally applicable to afford protections for
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Last modified: May 25, 2011