- 3 - determined that the Internal Revenue Service could proceed with the proposed levy. The relevant parts of section 6330 provide: SEC. 6330 Notice and Opportunity for Hearing Before Levy. (a) Requirement of notice before levy.-- (1) In general.--No levy may be made on any property or right to property of any person unless the Secretary has notified such person in writing of their right to a hearing under this section before such levy is made. * * * * * * * (b) Right to a fair hearing.-- (1) In general.–- If the person requests a hearing under subsection (a)(3)(B), such hearing shall be held by the Internal Revenue Service Office of Appeals. * * * * * * * (c) Matters considered at hearing.-- * * * * * * * (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 (iii) offers of collection alternatives, which may include the posting of a bond, the substitution of other assets, an installment agreement, or an offer- in-compromise.Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011