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petitioner; dismissal on this ground would allow respondent to
levy upon petitioner’s property to satisfy his outstanding
Federal tax liabilities. On the other hand, petitioner argues
that he never received a valid final notice of intent to levy;
dismissal on that ground would invalidate the notice of levy.
See Kennedy v. Commissioner, 116 T.C. at 261; Kennedy v.
Commissioner, T.C. Memo. 2008-33; Buffano v. Commissioner, supra.
Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, the Secretary is authorized to
collect such tax by way of a levy upon the person’s property.
Section 6331(d) provides that, at least 30 days before proceeding
with enforced collection by way of a levy on a person’s property,
the Secretary is obliged to provide the person with a final
notice of intent to levy, including notice of the administrative
appeals available. See sec. 6330; Davis v. Commissioner, 115
T.C. 35, 37 (2000); Goza v. Commissioner, 114 T.C. 176, 179
(2000). The notice of intent to levy must be given in person,
left at the person’s dwelling or usual place of business, or sent
by certified or registered mail to the person’s last known
address. Secs. 6330(a)(2), 6331(d)(2); secs. 301.6330-1(a)(1),
301.6331-2(a)(1), Proced. & Admin. Regs.
“There is a strong presumption in the law that a properly
addressed letter will be delivered, or offered for delivery, to
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