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on January 27, 2006, issued a decision letter sustaining the levy
action.
Petitioners timely filed their petition, in which they seek
review of respondent’s decision letter and a determination that
respondent abused his discretion in sustaining the levy action.
Respondent moved to dismiss the petition for lack of
jurisdiction, and a hearing on respondent’s motion to dismiss was
held.
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 notice and demand
for payment. Section 6331(d) provides that the levy authorized
in section 6331(a) may be made with respect to any unpaid tax
only after the Secretary has notified the person in writing of
his intention to make the levy at least 30 days before any levy
action is begun. Section 6330 elaborates on section 6331 and
provides that upon a timely request a taxpayer is entitled to a
collection hearing before the IRS Office of Appeals. Sec.
6330(a)(3)(B) and (b)(1). A request for a collection hearing
must be made within the 30-day period commencing on the day after
the date of the section 6330 notice. Sec. 6330(a)(3)(B), (2);
sec. 301.6330-1(b)(1), Proced. & Admin. Regs. Section 6330(a)(1)
requires the Secretary to issue a section 6330 notice only once
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Last modified: November 10, 2007