No. 22-6631

Larry Welenc v. Commissioner of Internal Revenue

Lower Court: District of Columbia
Docketed: 2023-01-25
Status: Denied
Type: IFP
Response WaivedIFP
Tags: administrative-law administrative-procedure due-process internal-revenue-service irs notice-of-intent property-rights property-seizure seizure tax-law tax-levy taxpayer-rights
Key Terms:
SocialSecurity Immigration
Latest Conference: 2023-02-17
Question Presented (from Petition)

1,) Can the Commissioner of the Internal Revenue Service issue a NON Final Intent of
Notice for immediate payment of Amount Due, to be paid within a deadline which
amounts to 10 days from the Notice of Levy, or the taxpayer nay subject to Seizure of
Property, Appendix B (attached)?

2,) Is a Notice of Levy containing a 10-day deadline and Intent to Seize property a de
facto a Final Notice of Levy?

3) Doe the Taxpayer should the Notice in no. 2 constitute a de facto Final Levy still
obtain his right to a collection hearing under 26 CFR § 301.6330-1 - Notice and
opportunity for hearing prior to levy, 26 USC §6330. Notice and opportunity for hearing
before a levy is attempted and is any attempt to collect unlawful without that Hearing.

4. Does the $190 which the IRS is attempting to Levy fall under 26 U.S. Code § 6331 Levy and Distraint (^Uneconomical levy

Question Presented (AI Summary)

Can the Commissioner of the Internal Revenue Service issue a NON Final Intent of Notice for immediate payment of Amount Due, to be paid within a deadline which amounts to 10 days from the Notice of Levy, or the taxpayer nay subject to Seizure of Property

Docket Entries

2023-02-21
Petition DENIED.
2023-02-02
DISTRIBUTED for Conference of 2/17/2023.
2023-01-31
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2023-01-05
Petition for a writ of certiorari before judgment and motion for leave to proceed in forma pauperis filed. (Response due February 24, 2023)

Attorneys

Commissioner of Internal Revenue
Elizabeth B. PrelogarSolicitor General, Respondent
Larry Michael Welenc
Larry Welenc — Petitioner