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did not file a petition with the Tax Court based on that notice
of deficiency.
On December 18, 2003, respondent sent petitioner a Final
Notice Of Intent To Levy And Notice Of Your Right To A Hearing.
Petitioner timely submitted a Form 12153, Request for a
Collection Due Process Hearing. During the administrative
hearing with respondent’s Appeals Office, petitioner raised two
issues: (1) He disagreed with respondent’s calculation of his
AMT liability; and (2) he disputed respondent’s right to issue a
notice of deficiency after previously adjusting his tax return
based on mathematical or clerical errors. Petitioner did not
raise a spousal defense or offer a collection alternative. On
October 27, 2004, respondent issued a notice of determination to
petitioner sustaining the proposed levy action. The notice of
determination states that the Appeals officer verified that the
requirements of applicable law or administrative procedure had
been met, and that the levy action balanced the need for the
efficient collection of taxes with the concern that any
collection action be no more intrusive than necessary.
Discussion
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 the notice and
demand for payment is made. Section 6331(d) provides that the
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Last modified: May 25, 2011