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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.
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Last modified: May 25, 2011