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Section 6331(a) provides generally that, if a taxpayer
liable to pay Federal taxes neglects or refuses to pay the same
within 10 days after notice and demand, it shall be lawful for
respondent to collect such tax by levy upon all property and
rights to property belonging to the taxpayer.
Section 6331(d)(1) requires that, prior to making a levy on
a taxpayer’s property, respondent must give to the taxpayer
written notice of the proposed levy and written notice of the
taxpayer’s right to a hearing.
In such a hearing, respondent is required to verify whether
the requirements of all applicable laws and administrative
procedures have been met and to consider other issues raised by a
taxpayer including appropriate spousal defenses, collection
alternatives, and challenges to the appropriateness of the
collection actions. Sec. 6330(c).
Section 6330(c) also requires respondent to consider whether
respondent’s proposed collection action balances the need for
efficient collection of taxes with the taxpayer's legitimate
concern that any collection action be no more intrusive than
necessary. Sec. 6330(c)(3).
Under section 6330(c)(2)(B), if a taxpayer received a notice
of deficiency for a year in question, in a later collection
hearing the taxpayer may not contest the existence or amount of
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Last modified: May 25, 2011