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appropriate for respondent to proceed with the proposed levy.
The notice of determination reasoned that petitioner could not
challenge the underlying tax liability because he had received a
"prior opportunity to appeal."6
Petitioner timely petitioned the Court for review of
respondent's determination.
OPINION
I. Background
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 notice and demand
for payment is made. Section 6331(d) provides that the levy
authorized in section 6331(a) may be made with respect to any
unpaid tax only if the Secretary has given written notice to the
taxpayer 30 days before levy. Section 6330(a) requires the
Secretary to send a written notice to the taxpayer of the amount
of the unpaid tax and of the taxpayer's right to a section 6330
hearing at least 30 days before any levy is begun.
If a section 6330 hearing is requested, the hearing is to be
conducted by an officer or employee of the Commissioner's Office
of Appeals who has had no prior involvement with respect to the
6 The notice did not address the issue raised by petitioner
in his hearing request concerning the appropriateness of
respondent's initiating a collection action when petitioner's
abatement request was pending before respondent’s Appeals Office.
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Last modified: November 10, 2007