Craig I. Smith and Mary Lou Smith - Page 7

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          on January 27, 2006, issued a decision letter sustaining the levy           
               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           
          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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