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Office of Appeals (Appeals). After the Appeals hearing, the
statute contemplates that Appeals will make a determination.
Judicial review of an Appeals determination is available if the
taxpayer timely files a petition with this Court or the
appropriate District Court of the United States. See sec.
6330(d). If an Appeals hearing is requested, the proposed levy
action must normally be suspended during the pendency of the
Appeals consideration and any subsequent judicial review. See
sec. 6330(e)(1).2
On February 3, 1999, respondent sent to petitioner a notice
of intent to levy regarding petitioner’s unpaid income tax
liabilities for 1991, 1992, and 1993. Pursuant to section 6330,
petitioner had 30 days from February 3, 1999, in which to file a
request for a hearing to be held by Appeals. Petitioner made a
timely request for such a hearing. In his request for an Appeals
hearing, the only disagreement that petitioner expressed
regarding the proposed levy was that he did not believe that
there were any valid assessments because of the lack of a valid
summary record of assessment. Appeals verified the assessments
using Form 4340, Certificate of Assessments and Payments, and
2An exception to the suspension of any levy action is made
if the Secretary, pursuant to sec. 6331(a), finds that the
collection of tax is in jeopardy. See sec. 6330(f). Another
exception applies when the underlying tax liability is not in
issue and the court before which the matter is pending has
determined that the Secretary has shown good cause not to suspend
the levy. See sec. 6330(e)(2).
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Last modified: May 25, 2011