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that Mr. Williams could provide testimony regarding his contact
with respondent’s revenue and Appeals officers.8
At trial, Mr. Williams’ uncontested testimony established
that at the time the estate received the notice of intent to
levy, the estate and respondent were still communicating,
exchanging documents and information, and working to arrange for
the payment of the estate taxes. Specifically, Mr. Williams
stated that during his conversation with Ms. Clark on June 1,
2004, she did not inform him that the notice of intent to levy
had been issued, and instead requested information and documents,
which caused him to believe that they were still cooperating.
OPINION
I. Collection Action
A. General Rules
Pursuant to section 6331(a), if a taxpayer liable to pay
taxes fails to do so within 10 days after notice and demand for
payment, the Secretary is authorized to collect such tax by levy
upon the taxpayer’s property. The Secretary is obliged to
provide the taxpayer with 30 days’ advance notice of levy and to
include in the notice information regarding the administrative
appeals available to the taxpayer. Sec. 6331(d)(2), (4).
Section 6330 elaborates on section 6331 and provides that upon a
8The Court granted Mr. Williams’ oral motion to withdraw as
counsel on Dec. 14, 2005. Mitchell I. Horowitz replaced Mr.
Williams as the estate’s counsel.
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Last modified: November 10, 2007