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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.
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Last modified: May 25, 2011