Robert Newstat - Page 13

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          a failure to pay any tax liability within 10 days after notice              
          and demand for payment.  Sections 6331(d) and 6330 then set forth           
          procedures generally applicable to afford protections for                   
          taxpayers in such levy situations.  Section 6331(d) establishes             
          the requirement that a person be provided 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 been furnished 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                   






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Last modified: May 25, 2011