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In the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746, Congress
enacted new sections 6320 (pertaining to liens) and 6330
(pertaining to levies) to provide protections for taxpayers in
tax collection matters. Section 6330 generally provides that the
Commissioner cannot proceed with enforced collection by way of
levy until the taxpayer has been given notice of and the
opportunity for an administrative review of the matter (in the
form of an Appeals Office hearing) and, if dissatisfied, the
taxpayer may seek judicial review of the administrative
determination. See Davis v. Commissioner, 115 T.C. 35, 37
(2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000).
Section 6330(a) provides in pertinent part that the
Secretary shall notify a person in writing of his or her right to
an Appeals Office hearing regarding a notice of intent to levy by
mailing such notice by certified or registered mail, return
receipt requested, to such person’s last known address. Section
6330(a)(2) provides that the prescribed notice shall be provided
not less than 30 days before the day of the first levy with
respect to the amount of the unpaid tax for the taxable period.
Further, section 6330(a)(3)(B) provides that the prescribed
notice shall explain that the person has the right to request an
Appeals Office hearing during the 30-day period under paragraph
(2).
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Last modified: May 25, 2011