M. Kenneth Creamer - Page 8

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          collection of taxes with a taxpayer’s concerns regarding the                
          intrusiveness of the proposed collection action.  Sec.                      
               The taxpayer may petition the Tax Court for a review of the            
          Appeals Office’s determination.  Sec. 6330(d).  Where the                   
          underlying tax liability is properly at issue, the Court reviews            
          any determination regarding the underlying tax liability de novo.           
          Sego v. Commissioner, supra at 610.  The Court reviews any other            
          administrative determination regarding the proposed levy action             
          for abuse of discretion.  Id.                                               
               Petitioner asserts in his response to respondent’s motion              
          for summary judgment that respondent does not have the authority            
          under section 6331(a) to levy on petitioner’s property because              
          respondent’s authority to levy extends only to certain                      
          taxpayers.7  Petitioner’s argument is without merit.  In Sims v.            
          United States, 359 U.S. 108, 111-112 (1959), the Supreme Court              
          rejected a similar argument and held that section 6331 authorizes           
          the Commissioner to levy on property and rights to property of              
          all taxpayers.                                                              

               7Specifically, petitioner asserts respondent’s levy                    
          authority extends exclusively to “any officer, employee, or                 
          elected official, of the United States, the District of Columbia,           
          or any agency or instrumentality of the United States or the                
          District of Columbia”.                                                      

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