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respondent’s notice of levy and citing petitioner’s failure to
file his Federal income tax returns as a factor.
On October 27, 2006, petitioner late filed with respondent
his Federal income tax return for 2004.
Discussion
Generally, under section 6331(a) respondent may lawfully
collect by levy upon property belonging to a taxpayer outstanding
taxes which remain unpaid 10 days after respondent’s notice and
demand therefor.
Prior to making a levy upon a taxpayer’s property,
respondent must give to the taxpayer written notice of both the
proposed levy and of the taxpayer’s right to an Appeals Office
hearing relating to the proposed levy. Secs. 6330(a),
6331(d)(1), (4).
In such a hearing, respondent is to verify whether the
requirements of applicable law and administrative procedure have
been met and consider other appropriate issues such as collection
alternatives raised by the taxpayer. Sec. 6330(c).
Under section 6330(c)(3)(C), respondent also is to consider
whether respondent’s proposed levy balances the need for
efficient collection of taxes with the taxpayer’s concern that
respondent’s collection action be no more intrusive than
necessary.
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Last modified: November 10, 2007