William W. Howard - Page 5

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          any tax neglects or refuses to pay such tax within 10 days after            
          notice and demand for payment, the Secretary is authorized to               
          collect such tax by levy upon property belonging to the taxpayer.           
          Section 6331(d) provides that the Secretary is obliged to provide           
          the taxpayer with notice before proceeding with collection by               
          levy on the taxpayer's property, including notice of the                    
          administrative appeals available to the taxpayer.                           
               In the Internal Revenue Service Restructuring and Reform Act           
          of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746, Congress           
          enacted new sections 6320 (pertaining to liens) and 6330                    
          (pertaining to levies) to provide protections for taxpayers in              
          tax collection matters.  Section 6330 generally 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 hearing);            
          if dissatisfied with the outcome of such hearing, the taxpayer              
          may seek judicial review of the administrative determination in             
          either the Tax Court or a Federal District Court, during which              
          review the suspension of the levy continues.                                
          Section 6330(c)(2)(B) provides that the existence or the                    
          amount of the underlying tax liability can be contested at an               
          Appeals Office hearing if the taxpayer did not receive a notice             
          of deficiency for the taxes in question or did not otherwise have           

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Last modified: May 25, 2011