- 11 - regulations; that she ultimately relegated responsibility for the stock sale to the revenue officer whose involvement with petitioners’ request predated the August 23, 2001, fax; and that for a period of some months in late 2001 and early 2002, the Appeals officer was uncertain as to whether or not the stock sale had taken place. Although the administrative record does not show that the Appeals officer expressly determined that the August 23, 2001, fax met the requirements of the section 6335(f) regulations, it also does not show that she expressly made any contrary determination.8 In fact, the administrative record does not contain the slightest indication that the Appeals officer was even aware of, much less based her actions on, the directives of section 6335 or the regulations thereunder. This circumstance has complicated our task of evaluating the Appeals officer’s response to petitioners’ request to sell the stock, but it does not relieve respondent of his duty to comply with the directives of section 6335, which we briefly review below. Section 6335 requires the Secretary, “as soon as practicable” after seizing property, to publish notice of sale. Sec. 6335(b). The sale must occur no more than 40 days after such public notice. Sec. 6335(d). If the owner of the levied- upon property believes the IRS is taking too long to publish 8 The final determination contains no reference to this issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011