§6331 — Levy and distraint

Respondent invites us to overrule our opinion in Robinette and limit our review to the administrative record .

A notice ofintent to levy is an action other than a levyto protectthe interests ofthe Government; unlike a levy, it is merely preliminaryto a collection actio'n, rather than a collection action barred by section 6331(k)(2).

in gross income ." Section 72 ( t)(2) further provides : Paragraph [72(t)(1) shall not apply to any of the following distributions : (A) * * * Distributions which are-- (iv) part of a series of substantially equa l periodic payments * * * or * * * * * * (vii) made on account of a levy under section 6331 on the qualified retirement plan . Section 72(t)(4) provides : (A) In general . If-- (i) paragraph (1) does not apply to a distribution by reason of paragraph (2)(A)(iv) , and (ii) the series of

Levy.Versus Offset A levy is distinguishable from an offset. See, e.g., Belloff v. Commissioner, 996 F.2d 607, 615-616 (2d Cir. 1993) (comparing discussion of "levy" in United States v. Natl. Bank of Commerce, 472 U.S. 713, 720 (1985), with "setoff" in United States v. Munsey Trust Co., 332 U.S. 234, 239 (1947)), affg. T.C. (cid:16)04M2emo. 1991-350. The Commissioner's levy authority derives from the Code, sec. 6331, and it allows the Commissioner to proceed administratively to assert the Govern

713 (1985), a nonbankruptcy case, the Supreme Court observed that an “administrative levy, unlike a judicial lien-foreclosure action, does not determine the ownership rights to the property.” Id. at 731 (citing United States v. Rodgers, 461 U.S. 677, 696 (1983)). Moreover, in Natl. Bank of Commerce, the Supreme Court held that “The Court, in other words, recognized what we now make explicit: that § 6331[7] is a provisional remedy, which does not determine 7Sec.

We disagree with the IRS's contention-and conclude that the relevant inquiry is whether under State law Ms.

vidual— (A) which has been assessed, (B) which is greater than $50,000, and (C) with respect to which— (i) a notice of lien has been filed pursuant to section 6323 and the administrative rights under section 6320 with respect to such filing have been exhausted or have lapsed, or (ii) a levy is made pursuant to section 6331.

As relevant here, section 6331 requires that the Secretary provide the taxpayer a “brief statement” describing, inter alia, levy procedures, administrative appeal rights, and collection alternatives at least 30 days before the issuance of the levy.

er demand.” Meanwhile, although section 6330(a)(1) does not specifically cross-reference section 6331 (which generally authorizes the IRS to collect an unpaid “tax” by levy), section 6330(a)(3)(A) provides that the levy notice sent to the taxpayer must include “the amount of unpaid tax.” Therefore, we hold that the rights afforded by the CDP statutes apply only to those people subject to IRS actions to collect “tax.” Ms.

Because an FBAR penalty is not a tax, neither section 6321 nor section 6331 applies to petitioners, and therefore, no lien or levy to collect these penalties is authorized.

8 (i) a notice of lien has been filed pursuant to section 6323 and the administrative rights under section 6320 with respect to such filing have been exhausted or have lapsed, or (ii) a levy is made pursuant to section 6331.

As relevant here, section 6331 requires that the Secretary provide the taxpayer a “brief statement” describing, inter alia, levy procedures, administrative appeal rights, and collection alternatives at least 30 days before the issuance of the levy.

vidual— (A) which has been assessed, (B) which is greater than $50,000, and (C) with respect to which— (i) a notice of lien has been filed pursuant to section 6323 and the administrative rights under section 6320 with respect to such filing have been exhausted or have lapsed, or (ii) a levy is made pursuant to section 6331.

Specifically, we must address whether the requirement of section 7345(b)(1)(C)(ii) that a levy “is made pursuant to section 6331” means that, to prevail on summary judgment, the Commissioner must demonstrate how the record before us shows that he acted in conformity with section 6331 in making the relevant levy.

2022-54, at *5 (clarifying that either a notice of lien filed pursuant to section 6323 or a levy made pursuant to section 6331 “is sufficient to render a tax debt ‘seriously delinquent’”).

The record establishes, with respect to each year subject to certi- fication, that “a notice of lien has been filed pursuant to section 6323” and that “a levy [has been] made pursuant to section 6331.” See § 7345(b)(1)(C).

- 12 - greater than” $51,000,6 for which “a notice of lien has been filed pursuant to section 6323 and the administrative rights under section 6320 * * * have been exhausted or have lapsed, or * * * levy is made pursuant to section 6331.” Section 7345(b)(2) excludes from the definition of “seriously delinquent tax debt” any debt that is “being paid in a timely manner pursuant to an agreement * * * under section 6159 or 7122” and any debt for which “collection is suspended * * * because a due pro

Levy Notice Section 6331 provides that unpaid taxes may be collected by levy.

6331(a), we hold that it is covered by the levy procedures under section 6331.

Section 6331 governs levy and seizure ofpropertyto satisfy Federal tax obligations.

Discussion When a taxpayer fails to pay any federal tax liability within 10 days ofnotice and demand for payment, the IRS may collect the unpaid tax by levy on the taxpayer's property pursuant to section 6331.

Section 6330 provides that, before the IRS may make a levy on any property pursuant to section 6331, the taxpayer is entitled to notice of the Commissioner's intent to levy and ofthe taxpayer's right to a hearing before the IRS Office ofAppeals.

Collection review procedure When a taxpayer fails tö pay any Federal tax liability within 10 days of notice and demand, the IRS may collect the unpaid tax by levy on the taxpayer's property, pursuant to section 6331.

Right to agency-level hearing Section 6330 provides that, before a levy may be made on any property or right to property pursuant to section 6331, a taxpayer is entitled to notice of the Commissioner's intent to levy and of the taxpayer's right to a fair hearing before an impartial-officer of the IRS Office of Appeals.

- As best we under tand itÙ, petitionef's claim for relief is not directed toward the NFTL to which t he notice of determination refates but rather~ toward some possible future collection action that responcient might dpcide t t ake, ü h as making a levy upon his property pursuant to section 6331 or instituting a court action to enforce the li'en pürsuant to ection 7403.

Collection review procedure When a taxpayer fails to pay any Federal tax liability within 10 days of notice and demand, the IRS may collect the unpaid tax by levy on the taxpayer's property, pursuant to section 6331 .

Accordingly, we hold that the assessments are va id and provide a basis for the levy action .

Collection Review Procedure When a taxpayer fails to pay any Federal income tax liability within 10 days of notice and demand, the IRS may collect the unpaid tax by levy on the taxpayer's property, pursuant to section 6331 .

Collection Due Process When a taxpayer fails to pay any Federal tax liability within 10 days of-notice and demand, the IRS may collect the unpaid tax by levy on,the taxpayer's property, pursuant to section 6331 .

Craig of (1) respondent’s intent to levy upon their property pursuant to section 6331 and (2) their right under section 6330 to a Hearing with respondent’s Office of Appeals (Appeals).

Pursuant to section 6331, respondent notified petitioner on September 14, 1999, that respondent intended to levy upon petitioner’s property in order to collect Federal income taxes and additions thereto and/or penalties (collectively, taxes) claimed due from petitioner for 1986 through 1996.

On February 17, 1999, respondent mailed a final notice of intent to levy to petitioner pursuant to section 6331.

from his checking account on September 9, 2011, because ofan "IRS Notice ofLevy." It may be that petitioner deposited a portion ofthe State Street distributions into his Wells Fargo account.5 But a subsequent IRS levy on that account obviously does not establish that there was "a levy under section 6331 on the qualified retirement plan" or that the distributions from State Street to petitioner were "made on account ofa levy" within the meaning ofsection 72(t)(2)(A)(vii). Because the levy excepti

That being the case, the IRS argues, in effect, that if the levy was proper under section 6331 and was not barred by section 6015(e)(l)(B)(i) because the property seized was co-owned by a taxpayer from whom the IRS was allowed to collect (here, Mr.

eater than $50,000; and (3) with respect to which a notice of lien has been filed pursuant to section 6323 and the administrative rights under section 6320 with respect to such filing have been exhausted or have lapsed, or a levy is made pursuant to section 6331. § 7345(b)(1). The $50,000 amount described in section 7345(b)(1)(B) is adjusted to account for inflation. § 7345(f). The amount for the year 2025 when the Commissioner certified Mr. Shaban’s tax debt as seriously delinquent was $64,000.

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 .

Section 6330 elaborates on section 6331 and provides that upon a BThe Court granted Mr .

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 .

Section 6331 governs levy actions and thus is applicable. The record reflects that respondent complied with section 6331 as respondent provided petitioner with the requisite notice, a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing,.on March 1, 2004, which petitioner apparently received, as he requested a collection he

The levy at issue (made pursuant to section 6331) is an administrative action that does not necessitate the institution of a civil suit.

The NILs informed petitioners of respondent’s intent to levy upon their property pursuant to section 6331 and of their right to a hearing with the Internal Revenue Service’s (IRS) Office of Appeals (Appeals) under section 6330.

- 6 - IRC §6331 provides that if any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (ex- cept such property as is ex

Respondent, pursuant to section 6331, seeks to levy on petitioner’s property.

The final notice informed petitioner of his tax liability for 1994, 1995, 1996, and 1997.2 In addition, the final notice informed petitioner of (1) respondent’s intent to collect that liability through a levy upon his property pursuant to section 6331 and (2) petitioner’s right under section 6330 to a hearing with respondent’s Office of Appeals (Appeals) to discuss the proposed levy.

The final notice informed petitioners of (1) respondent’s intent to levy upon their property pursuant to section 6331 and (2) petitioners’ right under section 6330 to a hearing with respondent’s Office of Appeals (Appeals).

As we have indicated above, on August 21, 2001, and in accordance with section 6331, respondent issued to petitioners a notice of intent to levy.

In addition, the final levy notice informed petitioners of (1) respondent’s intent to collect that liability through a levy upon their property pursuant to section 6331 and (2) petitioners’ right under section 6330 to a hearing with respondent’s Office of Appeals (Appeals) to discuss the proposed levy.

changes, in the FINAL NOTICE OF INTENT TO LEVY with which you disagree and why you disagree: Respondent erred in its administrative procedure against petitioner in issuing - 7 - the notice of levy pursuant to §6331.[4] Request is made that this matter be transferred to the appeals branch of the IRS on the grounds that the information supporting the notice of levy is not complete and is erroneous.

On October 12, 1999, respondent mailed to petitioner a Final Notice of Intent to Levy and Notice of Your Right to a Hearing pursuant to section 6331.1 The notice stated that petitioner owed taxes, penalties, and interest totaling $4,132.11 for the 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.

The notice stated that petitioner owed tax and additional amounts totaling $8,309.06 for the taxable year 1988 and that respondent was preparing to collect this amount. The notice also stated that petitioner would be given 30 days to request an Appeals Office hearing. Petitioner requested a hearing with respondent's Appeals Office. On Ju

§§ 6331, 7701(a)(11)(B), (12)(A)(i); see also Ramey v. Commissioner, 156 T.C. 1, 2–3 (2021). Because the power to levy is a strong remedy for collecting unpaid tax, section 6330 gives taxpayers the right to a hearing with IRS Appeals, i.e., a CDP hearing. I.R.C. § 6330(b)(1); Ramey, 156 T.C. at 2. At the CDP hearing, IRS Appeals must verify

Section 6331(d) provides that the levy authorized by section 6331(a) may be made with respect to any unpaid tax only after the Commissioner has notified the person in writing of his intention to make the levy at least 30 days before any levy action is begun.

§§ 6331, 7701(a)(11)(B), (12)(A)(i); see also Ramey v. Commissioner, 156 T.C. 1, 2–3 (2021). Because the power to levy is a strong remedy for collecting unpaid tax, the Code, in section 6330, gives taxpayers the right to a hearing with IRS Appeals (a CDP hearing). I.R.C. § 6330(b)(1); Ramey, 156 T.C. at 2. At the CDP hearing, IRS Appeals must verify

6671(a); see also Blaga v.

An assessment oftax is the first step in that process. See sec. 6201. The two most common assessments are summary assessments and deficiency assessments. Each is a distinct creature ofthe Code, subject to its own rules and regulations. The Commissioner is authorized to summarily assess the amount oftax shown not only on a taxpayer's orig

the end ofone process--tax determination--andthe beginning ofanother--administrative tax collection. A proper assessment enables the tax lien created by § 6321 to arise. It allows the IRS to begin seizing taxpayerproperty under its levy authority in § 6331. Finally, and most critically, a proper assessment opens up the § 6502 collection period, which gives the IRS a whopping ten years to collect the tax administratively. The corollary is that ifno proper assessment is made within the applicable

Section 6331 is "broad and reveals on its face that Congress meant to reach every interest in propertythat a taxpayer might have." Drye v. United States, 528 U.S. 49, 56 (1999) (quoting United States v. Nat'l Bank ofCommerce, 472 U.S. 713, 719-720 - 19 - [*19] (1985)). The levy reaches property held by a third party ifthat third party is holding t

Section 6331 grants the Secretary the authorityto collect on the assessment by levy and distraint. Congress, by its amendments to the Code in FETIA, expanded the Secretary's authorityto collect actively on criminal restitution orders following summary assessment. See Muncy v. Commissioner, T.C. Memo. 2017-83, at *18, M, 890 F.3d 724 (8th Cir. 2018)

Section 6330 elaborates on section 6331 and provides that the written notice must inform the taxpayer of her right to request a CDP hearing.

- 3 - [*3] section 6331 that the Internal Revenue Service (IRS) had issued to JPMorgan Chase Bank with respect to petitioners' retirement plan.

IRC § 6331 states that ifany person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretaryto collect such tax (and such further sum as shall be sufficient to cover the expenses ofthe levy) by levy upon all property and rights to property (except such property as is exempt u

- 3 - [*3] section 6331 that the Internal Revenue Service (IRS) had issued to JPMorgan Chase Bank with respect to petitioners' retirement plan.

The moneys he received from Pacific were not: (1) attributable to a disability; (2) a part ofa series ofsubstantially equal payments; (3) dividends with respect to a corporation described in section 404(k); (4) due to a levy under section 6331; received for medical care use; (5) pursuant to a qualified domestic relations order; (6) received while petitioner was unemployed and intended for payment ofhealth insurance premiums; (7) received for paying higher education expenses; (8) received for the

When section 6330 was enacted in 1998, it provided taxpayers with new procedural protections in the case ofa levy which was already authorized by section 6331.3 The levy authority provided in section 6331 is restrictedto property of"the person" liable to pay the tax.

The Commissioner must inform a taxpayer ofthe taxpayer's right to a collection hearing before he can levy upon the taxpayer's property or rights to property. Sec. 6330(a). The collection hearing is held with an officer within the Commissioner's Office ofAppeals (Appeals officer). Sec 6330(b). An Appeals officer must heed certain consider

ic facts showing that there is a genuine dispute for trial. * * * When a taxpayer fails to pay any federal tax liability within 10 days of notice and demand for payment, the IRS may collect the unpaid tax by levy on the taxpayer's propertypursuantto section 6331. Before the IRS may proceed with a levy, the taxpayer is entitled to administrative reviewpursuantto section 6330. Administrative reviewtakes the form ofa hearing before the IRS Appeals Office. -12- [*12] Sec. 6330(b). The pertinentproce

Section 6330 Hearing Under section 6331, ifa person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax by levy upon all property and rights to property belonging to such person.

cretary must notify the taxpayer ofthe Secretary's intention to make the levy, including notice ofthe administrative appeals available to the taxpayer (including a CDP hearing). Sec. 6331(d). Respondent complied with the administrative procedures in section 6331. I. Scope ofreview Under certain circumstances a taxpayer may raise challenges in a CDP proceeding to the Commissioner's determination ofhis or her underlying tax liabilities. See sec. 6330(c)(2)(B). A taxpayermay challenge in a CDP proc

OPINION Under section 6331, ifa person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax by levy upon all property and rights to property belonging to such person.

She also threw in arguments that she isn't a "person" subject to levy under section 6331, that her employer-provided Forms W-2 weren't valid, that without Forms W-2 the Commissioner had insufficient information to 1 Crites had attached ordinary W-2s to her normal original 2005 return.

in connection with the collection due process hearing"), rev'd on other grounds, 682 F.3d 149 (1st Cir. 2012); Acme Music Co. v. IRS (In re Acme Music Co., Inc.), 208 B.R. 838, 844 r (Bankr. W.D. Pa. 1997) (holding that "[a]ctions oflevy * * * under I.R.C. section 6331 constitute collection actions" for purposes ofsection 7430). To illustrate the difference between an administrative proceeding and a collection action, section 301.7430-3(d), Example (6), Proced. & Admin. Regs., provides as follow

e of intent to levy. However, the record indicates that respondent issued two - 9 - notices of balance due and sent them to petitioners' correct mailing address at least 10 days before the issuance of the notice of intent to levy, as required under section 6331. Petitioners also claim that the "IRS has not followed their required procedures concerning income tax collection involving [the] Notice of Deficiency" before filing the notice of lien/levy, even though the assessment is based solely on t

Similarly, undèr section 6331, if a person liable to pay any tax neglects or refùses to þay the' same within 10 days after notice and demand, it shall be lawful for the secretary to collect s'uch tax by' levy up n all property' and rights to property belonging to such person, taxpayer ma(cid:0)570appeal the proposed ' levy to the IRS under secti n 633Ê by requestin

Standard of Review Under section 6331, if a person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax by levy upon all property and rights to property belonging to such person.

In order to invoke judicial review of a section 6330 determination, a taxpayer must be the person liable for the tax under section 6331 and must- have received from the IRS a valid notice of determination based on a section 6330 hearing.

year in which the participant reached age 55, sec . 72(t)(2)(A)(v) ; (4) certain distributions by employee stock ownership plans of dividends on employer's securities, sec . 72(t) (2) (A) (vi) ; (5) payments made on account of a levy under - 11 - section 6331, sec . 72(t)(2)(A)(vii) ; (6) distributions not exceeding deductible medical expenses, sec . 72(t)(2)(B) ; (7) distributions to a nonparticipant under a qualified domestic relations order, sec . 72(t)(2)(C) ; and (8) certain distributions

Standard of Review Under.section 6331, if a person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, the Internal Revenue Service (IRS), before it may collect that liability by a levy upon property or rights to property of that taxpayer, must notify the taxpayer in writing of its intention to make the levy.

If' a taxpayer liable.-for Federal taxes fails to pay the taxes within 10 days after notice and demand, section 6331 authorizes the Secretary to collect the,tax by levy upon all property and rights to property (except any property that is - 11 - exempt under section 6334 ) belonging to the taxpayer or on which there is a lien for the payment of the tax .

ts . In United States v . Craft , 535 U .S . 274 (2002), the Supreme Court held that a federal tax lien under section 6321 can attach to entirety property. To date, the Supreme Court has yet to extend Craft 's holding to levies or forced sales under section 6331 . However, Craft 's holding has been extended to levies and forced sales by the IRS, in its IRS Notice 2003-60, 2003-2 C .B . 643, and by the Sixth Circuit, in Hatchett v. United States , 330 F .3d 875, 882 (6th Cir . 2003) . Furthermore

Section 6331(d) provides that the levy authorized-by section 6331(a)-may be made with respect .toany unpaid tax only ;if the Secretary has given written notice!

Section 6331 ( a) provides that if any taxpayer liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand for payment , then the Secretary is authorized to collect such tax by levy upon the taxpayer' s property .

which petitioners rely excepts from that tax distributions "made on account of a levy under section 6331 on the qualified retirement plan .

, Collection Due Process Hearing s Under section 6331 ;;(a),, if a person liable for a tax fails to pit withina 10 days afteyr notice and demand, it ios lawful, f r .the Secretary to "colle t such tax * * * by levy upon all I property and rights,,to ,property * * " * belonging to such' person" .

Section 6330 elaborates on section 6331 and provides that upon a timely request a taxpayer is entitled to a collection hearing before respondent's Office of Appeals .

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 .

expectancy) of the employee or the joint lives (or joint life expectancies) of such employee and his designated beneficiary , (v) made to an employee after separation from service after attainment of age 55 , (vi) dividends paid with respect to stock of a corporation which are described in section 404(k), o r (vii) made on account of a levy under section 6331 on the qualified retirement plan .

Section 6331 (d) provides that the levy may be made only if the Secretary has given written notice to the taxpayer 30 days before the levy .

- 9 - received any other notice that might confer jurisdiction on this Court, such as a notice pertaining to a lien under section 6321 or to a levy under section 6331 (both of which are procedures applicable to "any person liable to pay any tax" (emphasis added)) .' Such collection activities give rise to a notice and opportunity for a hearing under section 6320 or section 6330 (both of which explicitly presume "unpaid tax") .

108, 112-113 (1959), for the following : "all taxpayers are subject to levy for deficiencies under section 6331 ; section 6331 specifically names government employees and agents in response to - 8 - earlier Supreme Court case [Smith v .

Petitioner does not allege here that he received any notice of deficiency for the fbar penalties, nor does he allege having received any other notice that might confer jurisdiction on this Court, such as a notice pertaining to a lien under section 6321 or to a levy under section 6331 (both of which are procedures applicable to “any person liable to pay any tax” (emphasis added)).

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 and of the taxpayer's right to a section 6330 hearing at least 30 days before any levy action is begun.

Section 6331 (d) provides that the levy may be made only if the Secretary has given written notice to the taxpayer 30 days before the levy .

IRC Section 6331 authorizes the IRS to levy if he taxpayer neglects or refuses to pay with 10 days after notice and demand . IRC Section 6331(d) requires that IRS must notify a taxpayer at least 30 days before a notice of levy may be issued . The file shows the Service issued this notice for the period considered at this hearing . A review of the file

108, 111-112 (1959), the Supreme Court rejected a similar argument and held that section 6331 authorizes the Commissioner to levy on property and rights to property of all taxpayers .

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 .

Both section 6331, which empowers the Commissioner to impose a levy, and section 6330, which requires the Commissioner to afford a hearing before proceeding with a levy and provides our jurisdiction to review his determination to proceed with a levy, contemplate an "unpaid tax". Secs. 6330(a)(1), (3)(A), (b)(2) and (3), (c)(2)(A), 6331(d)(1) (emphasis a

Levy action may be taken consistent with the prior notice requirements of IRC Section 6331 to the extent that this liability remains unpaid.

This section has no bearing on the instant proceeding in that the levying upon property under section 6331 is an administrative action that does not necessitate the institution of a civil suit.

Section 6330(a) expands in several respects upon the premise of section 6331(.d), forbidding collection by levy until the taxpayer has been furnished notice of the opportunity for administrative review of the matter in the form of a hearing before the IRS Office of Appeals.

ife expectancy) of the employee or the joint lives (or joint life expectancies) of such employee and his designated beneficiary, (v) made to an employee after separation from service after attainment of age 55, (vi) dividends paid with respect to stock of a corporation which are described in section 404(k), or (vii) made on account of a levy under section 6331 on the qualified retirement plan.

This section has no bearing on the instant proceeding in that the filing of a notice of Federal tax lien under section 6323 and the levying upon property under section 6331 are administrative actions that do not necessitate the institution of a civil suit.

* * * * * * * It is clear that before any appeals officer can recommend the seizure of any property pursuant to Code Section 6331 certain elements have to be present.

This section has no bearing on the instant proceeding in that the filing of a notice of Federal tax lien under section 6323 and the levying upon property under section 6331 are administrative actions that do not necessitate the institution of a civil suit.

The final notice informed the taxpayers of respondent’s intention to levy under section 6331 and of the taxpayers’ right to Appeals Office consideration.

Section 6330 Section 6330 provides that the Secretary shall furnish the person described in section 6331 with written notice (i.e., the hearing notice) before a levy on any property or right to property.

§ 6331, placed three of his automobiles in a storage facility, located on Michigan Avenue in Kissimmee, Florida, in the Middle District of Florida, which facility leased to an entity called Central Florida Transportation Museum, Inc. Specifically, the defendant MEDLIN, after consenting to a United States Tax Court judgment against him in the approx

You were advised Appeals is relying on Form 4340 to verify that a valid assessment was made, IRC §6303(a), Notice and Demand, and IRC §6331, Notice of Intent to Levy were issued, and your own acknowledgment of receipt of the notice of deficiency to limit challenges to the underlying liability.

ioner’s retirement plan to respondent on June 19, 1998. 2 Respondent did not assess the 10-percent addition to tax for early withdrawals from qualified retirement plans. See sec. 72(t)(1) and (2)(A). For distributions made on account of a levy under sec. 6331 before Dec. 31, 1999, the Commissioner acquiesced following this Court’s decision in Murillo v. Commissioner, T.C. Memo. 1998-13, affd. without published opinion 166 F.3d 1201 (2d Cir. 1998), and no longer assesses the 10-percent addition t

ing her to pay the taxes at issue, and that no law authorizes the Service to claim that she owes more income tax than the “zero” reported on her return. In addition the taxpayer states that she did not receive a notice and demand for payment per IRC §6331. Certified transcripts, Forms 4340, for both periods were provided to the taxpayer prior to the hearing. The taxpayer was advised by letter that these tran- scripts meet the verification requirements under IRC §6330(c)(1). * * * At the hearing

The final notice also informed petitioner of (1) respondent’s intent to collect that liability through a levy upon its property under section 6331 and (2) petitioner’s right under section 6330 to a 2 We use the term “approximately” because these amounts were computed before the present proceeding and have since increased on account of interest.

* * * * * * * It is clear before any Appeals officer can recommend the seizure of any property pursuant to Code Section 6331 certain elements have to be present.

86, and June 11, 1990, as to 1987. Petitioner next contends that even if the assessments were properly made, he was not given notice thereof as required by section 6303. He also claims he was not given proper notice of intent to levy as required by section 6331. Both claims are meritless. Forms 4340 for each of the years at issue are in the record and show that petitioner was sent “Statutory Notices of Intent to Levy” on March 18, 1991, and June 19, 1995. Either of these notices is sufficient to

In addition, the requests boast: If * * * the appeals officer can point out such a statute [i.e., “any statute that requires me ‘to pay’ income taxes”] at my DP [due process] hearing, I will make arrangements to pay whatever amount the appeals officer claims is due for my * * * income taxes.-and the IRS won’t have to resort to seizures under Section 6331 to get it.

The final notice informed petitioners of (1) respondent’s intention to levy under section 6331 and (2) petitioners’ right under section 6330 to a hearing with respondent’s Office of Appeals (Appeals).

The final levy notice pertained to the subject years and informed petitioner of (1) respondent’s intention to levy under section 6331 and (2) petitioner’s right under section 6330 to a hearing with respondent’s Office of Appeals (Appeals).

This letter is your notice of our intent to levy under Internal Revenue Code (IRC) Section 6331 and your right to receive Appeals consideration under IRC Section 6330.

Petitioner attached to this Form 12153 the same 2-page typewritten statement and exhibit that he attached to his previously filed Form 12153.8 The following passage from the statement attached to petitioner’s Form 12153 reflects its tenor: It is clear that before any appeals officer can recommend the seizure of any property pursuant to Code Section 6331 certain elements have to be present.

- 12 - to levy under Internal Revenue Code (IRC) Section 6331 and your right to receive Appeals consideration under IRC Section 6330.

The final notice informed petitioners -4- of (1) respondent’s intention to levy under section 6331 and (2) petitioners’ right under section 6330 to a hearing with respondent’s Office of Appeals (Appeals).

oners timely requested a Collection Due Process Hearing and raised the following questions in their request: (1) Whether their return filed with respondent had already shown the - 3 - correct amount of tax, precluding the assessment of additional amounts; (2) whether respondent had authority to determine or collect additional tax; and (3) whether section 6331 applied in this case.

The September 13 notice informed petitioner of (1) respondent's intention to levy under section 6331 and (2) petitioner's right to Appeals Office consideration.

The final notice -4- informed petitioner of (1) respondent’s intention to levy under section 6331 and (2) petitioner’s right under section 6330 to a hearing with respondent’s Office of Appeals (Appeals).

Section 6331 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 n

This letter is your notice of our intent to levy under Internal Revenue Code (IRC) Section 6331 and your right to receive Appeals consideration under IRC Section 6330.

This letter is your notice of our intent to levy under Internal Revenue Code (IRC) Section 6331 and your right to receive Appeals consideration under IRC Section 6330.

The notice stated that petitioner owed taxes, penalties, and interest totaling $329,918.45 and $147,568.72 for the taxable years 1987 and 1988, respectively, and that respondent was preparing to collect these amounts by levy. The notice further stated that petitioner would be given 30 days to request a hearing with respondent's Appeals O

The notice states that petitioner owes taxes, interest, and penalties for the years and in the amounts as follows: Year Amount 1980 $ 793,308.52 1981 1,632,232.54 1982 278,290.41 1983 1,278,878.58 1984 175,098.63 1985 404,236.97 1986 196,256.57 The notice also states that respondent is preparing to collect these amounts and that petition

This letter is your notice of our intent to levy under Internal Revenue Code (IRC) Section 6331 and your right to receive Appeals consideration under IRC Section 6330.

As used in section 6331, the term “tax” includes any interest, additions to tax, and any other amounts provided by law, including assessable penalties, together with costs and expenses.