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On December 11, 2006, respondent filed a motion to dismiss
for lack of jurisdiction. On January 3, 2007, petitioner filed a
response opposing respondent’s motion. On February 5, 2007, this
case was called for hearing on respondent’s motion. There was no
appearance by or on behalf of petitioner.3
Discussion
A. Notice of Determination and Section 6330(d) Review
The Secretary is authorized to collect a taxpayer’s unpaid
tax liability by way of a levy upon the person's property if the
person neglects or refuses to pay the tax owed within 10 days
after notice and demand for payment. Sec. 6331(a). Section
6330(a) provides 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 (section 6330(a) notice) of the right to a
hearing (section 6330 hearing) before the levy is made.4 The
section 6330(a) notice must be given in person, left at the
person's dwelling or usual place of business, or sent by
certified or registered mail, return receipt requested, to the
person's last known address. Sec. 6330(a)(2); sec.
301.6330-1(a), Proced. & Admin. Regs.
3 After the hearing, respondent filed a motion to dismiss
for lack of prosecution. Because we hold that we do not have
jurisdiction to hear petitioner’s case under sec. 6330(d), the
motion to dismiss for lack of prosecution will be denied.
4 Under sec. 6331(d), the Secretary is also required to give
notice of intent to levy before a levy may proceed.
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Last modified: November 10, 2007