- 9 - Petitioner’s hearing was conducted through face-to-face meetings and written and oral communication. The IRS sent a notice of determination to petitioner on June 21, 2005, sustaining the IRS’s proposed levy with respect to petitioner’s outstanding balances. The notice of determination stated: [W]e believe that the requirements of law and administrative procedure have been met * * * . Assessments appear correct and [sic] based on established law, policy, and procedure. Notices of assessment or proposed deficiency assessments were sent to the address of record as required by statute. * * * * * * * * * * * * * You have had previous opportunities to contest the income tax liabilities for 1982, 1983, and 1984 (which are the result of a Tax Court decision involving a partnership in which you had invested) and cannot raise that issue in the Due Process venue. * * * * * * * * * * The levy is intrusive but it is appropriate in this instance. You have made only occasional payments against these liabilities and there is no indication that the liabilities will be paid voluntarily. You have not proposed a specific alternative to collection. OPINION The Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746, granted the Court jurisdiction to review the Commissioner’s determination as to the propriety of a filing of a notice of Federal tax lien under section 6320 or a proposed levy upon property under section 6330. Section 6330 generally provides that the IRS cannot proceed with the collection of taxes by way of a levy on aPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011