Lynda Diane Sampson-Gray - Page 5

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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                     
               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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