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OPINION
A. Applicable Law
If any person neglects or refuses to make payment of any
assessed Federal tax liability within 10 days of notice and
demand, the Secretary is authorized to collect the assessed tax
by levy on the person’s property. Sec. 6331(a). At least 30
days before taking such action, however, the Secretary generally
must provide the person with a written final notice of intent to
levy that describes, among other things, the administrative
appeals available to the person. Sec. 6331(d)(1), (4). The
written final notice must be given in person, left at the
person’s dwelling or usual place of business, or sent by
certified or registered mail to the person’s last known address.
Sec. 6331(d)(2).
Upon request, the person is entitled to an administrative
hearing before the Appeals Office of the IRS. Sec. 6330(b)(1).
If dissatisfied with the Appeals Office determination, the person
may seek judicial review in the Tax Court or a Federal District
Court, as appropriate. Sec. 6330(d). Generally, the proposed
levy actions are suspended for the pendency of the hearing and
any judicial appeals therein. Sec. 6330(e)(1).
Section 6330(c) prescribes the matters that a person may
raise at an Appeals Office hearing, including spousal defenses,
the appropriateness of the Commissioner’s intended collection
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Last modified: May 25, 2011