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appropriate, and (iv) concluded that the proposed levy should be
sustained. While considering petitioner's case during 2003 and
2004, Settlement Officer Waters communicated with the Chief
Counsel attorney assigned thereto on numerous occasions.
A trial was conducted at which petitioner testified and
agreed to the introduction of various documents from his
administrative file.
OPINION
Background
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 an officer or employee of the Commissioner's Office
of Appeals who has had no prior involvement with respect to the
unpaid taxes at issue before the hearing. Sec. 6330(b)(1), (3).
The Appeals officer or employee shall at the hearing obtain
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