Requisites

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1. How many witnesses does 206 require for the alternative listing procedure after refusal to sign?
2. The possessor refuses to sign a constructive-distraint receipt. The officer lists the property before two witnesses and…
3. After the proper payment deadline for a valid delinquent tax expires, an officer says real-property levy is impossible …
4. A taxpayer is about to conceal movable assets to obstruct collection of tax which may become due. The Commissioner invo…
5. For a valid real-property levy, an officer relies on an unauthenticated note omitting both the taxpayer's name and tax/…
6. Explain 206's receipt and alternative procedure when the possessor refuses to sign.
7. Distinguish constructive distraint as protection against concealment from an assertion that the protective receipt itse…
8. Explain the sequencing and certificate requirements for levy under 207(B).