- 14 - The notice and demand for payment letter was mailed to the taxpayer’s last known address, within 60 days of the assessment, as required by IRC Section 6303. There was a balance due when the CDP notice was issued per IRC Section 6322 and 6331(a). IRC Section 6331 authorizes the IRS to levy if he taxpayer neglects or refuses to pay with 10 days after notice and demand. IRC Section 6331(d) requires that IRS must notify a taxpayer at least 30 days before a notice of levy may be issued. The file shows the Service issued this notice for the period considered at this hearing. A review of the file indicates there was a levy source present in accordance with IRM 5.11.1.2.2(3). IRC Section 6330(a) provides that no levy may be made unless IRS notifies a taxpayer of the right to request a hearing before an Appeals Officer at least 30 days prior to serving the levy. The Revenue Officer mailed this notice, certified mail, to the last known address of the taxpayer on 09/12/2005. The taxpayer requested the hearing with the form 12153 hand delivered to the Revenue Officer on 10/06/2005. The applicable time periods were met in this appeal. Section 6330© allows the taxpayer to raise any relevant issue relating to the unpaid tax or the notice of federal tax lien at the hearing. Internal Revenue Manual (“IRM”) 5.16.1.2.(4) States when the aggregate assessed liability exceeds $5,000 up to the maximum level of $100,000 follow these proce- dures to verify the Collection Information Statement (“CIS”)... There was no pending bankruptcy case at the time the CDP notice was sent. This Settlement Officer has had no prior involvement with respect to these liabilities. 2. ISSUES RAISED BY THE TAXPAYER The taxpayer stated in part on a letter attached to the Form 12153: You dispute the liabilities which are the result of a decision by the United States Tax Court onPage: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: March 27, 2008