- 4 - Petitioner timely filed her petition in this Court, indicating that she disagreed with respondent’s determinations for 1991 and 1997. She requested a refund of $537.52.4 Discussion If a person neglects or refuses to make payment of any assessed Federal tax liability within 10 days of notice and demand, the Secretary is authorized to collect the assessed tax by levy on the person’s property. Sec. 6331(a). Section 6330(a) provides, however, that no levy may be made on any property or right to property of any person unless the Secretary has notified such person in writing of the right to a fair hearing before making the levy. The person has 30 days after issuance of the notice to request the hearing. Sec. 6330(a)(3)(B); sec. 301.6330-1(b)(1), Proced. & Admin. Regs. Under section 6330(f)(2), if the Secretary has served a levy on a State to collect a Federal tax liability from a State tax refund, the requirement of notice and opportunity for hearing before levy under section 6330 shall not apply. Nonetheless, the taxpayer shall be given the opportunity for the hearing described in section 6330 within a reasonable period of 4 After a hearing in which petitioner questioned respondent’s computations for her liability, respondent reported to the Court that a review by an IRS revenue officer had determined that petitioner had overpaid the interest due on her 1991 income tax liability by $139.02 and that respondent had abated this amount of interest.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011