Travis D. Hiland - Page 9

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          taxpayers in such levy situations.  Section 6331(d) establishes             
          the requirement that a person be provided with at least 30 days’            
          prior written notice of the Commissioner’s intent to levy before            
          collection may proceed.  Section 6331(d) also indicates that this           
          notification should include a statement of available                        
          administrative appeals.  Section 6330(a) expands in several                 
          respects upon the premise of section 6331(d), forbidding                    
          collection by levy until the taxpayer has received notice of the            
          opportunity for administrative review of the matter in the form             
          of a hearing before the IRS Office of Appeals.  Section 6330(b)             
          grants a taxpayer who so requests the right to a fair hearing               
          before an impartial Appeals officer.                                        
               Section 6330(c) addresses the matters to be considered at              
          the hearing:                                                                
                    SEC. 6330(c).  Matters Considered at Hearing.--In                 
               the case of any hearing conducted under this section--                 
                         (1) Requirement of investigation.--The                       
                    appeals officer shall at the hearing obtain                       
                    verification from the Secretary that the                          
                    requirements of any applicable law or                             
                    administrative procedure have been met.                           
                         (2) Issues at hearing.--                                     
                              (A) In general.--The person may raise at                
                         the hearing any relevant issue relating to                   
                         the unpaid tax or the proposed levy,                         
                         including--                                                  
                                   (i) appropriate spousal defenses;                  








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