Howard Goza - Page 7




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          provides that the Commissioner cannot proceed with the collection              
          of taxes by way of a levy on a taxpayer's property until the                   
          taxpayer has been given notice of and the opportunity for an                   
          administrative review of the matter (in the form of an Appeals                 
          Office due process hearing), and if dissatisfied, with judicial                
          review of the administrative determination.  Section 6330(e)                   
          generally provides for the suspension of the period of                         
          limitations on collection during the period that administrative                
          and judicial proceedings are pending and for 90 days thereafter.               
          Section 6330 is effective with respect to collection actions                   
          initiated more than 180 days after July 22, 1998 (January 19,                  
          1999).  See RRA 1998 sec. 3401(d), 112 Stat. 750.                              
          Section 6330(c) prescribes the matters that may be raised by                   
          a taxpayer at an Appeals Office due process hearing in pertinent               
          part as follows:                                                               
                    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;                         
                               (ii) challenges to the appropriateness                    
                          of collection actions; and                                     





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