Davis v. Commissioner
United States Tax Court
Pursuant to sec. 6330(a), I.R.C., R issued a notice of intent to levy to P indicating that R intended to collect income taxes due for the taxable years 1991, 1992, and 1993. Pursuant to sec. 6330(b), I.R.C., P requested a hearing before IRS Appeals regarding the proposed collection action. Ultimately, Appeals issued a notice of determination to P stating that all applicable laws and administrative procedures had been met and that collection would proceed.
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Pursuant to sec. 6330(a), I.R.C., R issued a notice of intent to levy to P indicating that R intended to collect income taxes due for the taxable years 1991, 1992, and 1993. Pursuant to sec. 6330(b), I.R.C., P requested a hearing before IRS Appeals regarding the proposed collection action. Ultimately, Appeals issued a notice of determination to P stating that all applicable laws and administrative procedures had been met and that collection would proceed. Pursuant to sec. 6330(d), I.R.C., P filed a timely petition for review with this Court. P contests the Appeals determination on the grounds…
1Opinion of the Court
OPINION
Ruwe, Judge:
This case is based on a petition filed under section 6330(d).1 Respondent has moved for judgment on the pleadings. For convenience, we will combine the facts, which are not in dispute, with our opinion.
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 levy upon property belonging to the taxpayer. Section 6331(d) provides that the Secretary is obliged to provide the taxpayer with notice, including notice of the…
2Cases cited16 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
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3Cited by262 opinions
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- Lunsford v. Comm'rUnited States Tax Court · 2001
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- Craig v. Comm'rUnited States Tax Court · 2002
- Montgomery v. Comm'rUnited States Tax Court · 2004
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