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April 13 and before April 21, 2005, when the petition was mailed
to this Court.
The Court received and filed petitioner’s petition on April
27, 2005. On June 16, 2005, respondent filed a motion to dismiss
for lack of jurisdiction. Petitioner filed an objection to
respondent’s motion to dismiss for lack of jurisdiction on July
26, 2005. A hearing was held on respondent’s motion on November
23, 2005. Petitioner failed to appear at the hearing. The Court
ordered that the case be continued for further hearing on
respondent’s motion. A subsequent evidentiary hearing was held
on February 6, 2006.
OPINION
Collection Action
A. General Rules
Pursuant to section 6331(a), if a taxpayer liable to pay
taxes fails to do so within 10 days after notice and demand for
payment, the Secretary is authorized to collect such tax by levy
upon the taxpayer’s property. The Secretary is obliged to
provide the taxpayer with 30 days’ advance written notice of levy
and to include in the notice information regarding the
administrative appeals available to the taxpayer.
Sec. 6331(d)(2), (4). The written notice that the Secretary is
obliged to provide shall be given in person; left at the
taxpayer’s dwelling or usual place of business; or sent by
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Last modified: November 10, 2007