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Petitioners did not pay all of the amount assessed for 1999.
Respondent issued petitioners a Notice of Intent to Levy and
Notice of Your Right to a Hearing in July 2004. Petitioners
timely submitted a Form 12153, Request for a Collection Due
Process Hearing. Petitioners’ case was assigned to a settlement
officer, who conducted a telephone hearing with petitioners.
Petitioners attempted to challenge the underlying tax liability
during the hearing, but the settlement officer refused to
consider the issue because respondent had sent petitioners a
notice of deficiency.
After the hearing, respondent issued the notice of
determination sustaining the proposed levy. The notice of
determination states in part that the proposed levy was no more
intrusive than necessary and that the requirements of applicable
law and administrative procedure were met. Petitioners filed a
timely petition for review of respondent’s determination.
Discussion
Section 6331(a) authorizes the Secretary to levy upon
property and property rights of a taxpayer liable for taxes who
fails to pay those taxes within 10 days after a notice and demand
for payment is made. Section 6331(d) provides that the levy may
be made only if the Secretary has given written notice to the
taxpayer 30 days before the levy. Section 6330(a) requires the
Secretary to send a written notice to the taxpayer of the amount
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Last modified: November 10, 2007