- 9 -
consideration whether the proposed collection action
balances the need for the efficient collection of taxes
with the legitimate concern of the person that any
collection action be no more intrusive than necessary.
Therefore, it is the determination in this case [that]
the proposed levy action is sustained.
On March 3, 2003, petitioners filed the petition.
Discussion
I. Collection Due Process
If any person liable for Federal tax liability neglects or
refuses to make payment within 10 days of notice and demand, the
Commissioner is authorized to collect the tax by levy on that
person's property. See sec. 6331(a). As a general rule, at
least 30 days before taking such action, the Commissioner 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. See sec. 6331(d).
Upon request, the person is entitled to an administrative
review hearing before Appeals. Sec. 6330(b)(1). The Appeals
officer conducting the hearing must verify that the requirements
of any applicable law or administrative procedure have been met.
Sec. 6330(c)(1). Section 6330(c)(2) prescribes the relevant
matters that a person may raise at the Appeals hearing, including
spousal defenses, the appropriateness of respondent's proposed
collection action, and possible alternative means of collection.
A taxpayer may contest the existence or amount of the underlying
tax liability at an Appeals Office hearing if the taxpayer did
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011