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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 on
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Last modified: March 27, 2008