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with notice, including notice of the administrative appeals
available to the taxpayer, before proceeding with collection by
levy on the taxpayer’s property.
As enacted in the Internal Revenue Service Restructuring and
Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 3401, 112
Stat. 685, 746, sections 6320 (pertaining to liens) and 6330
(pertaining to levies) provide protections for taxpayers in tax
collection matters. Sections 6320 and 6330 are effective with
regard to collection actions commenced on or after January 19,
1999. See RRA 1998 sec. 3401(d), 112 Stat. 750.
Section 6320(a)(1) requires the Commissioner to provide
notice to a person described in section 6321 of the filing of a
notice of lien under section 6323. Section 6320(a)(3) and (b)
provides that the person described in section 6321 is entitled to
notice of and the opportunity for an administrative review of the
lien in the form of an Appeals Office hearing. Section 6330
provides for a similar hearing where the Commissioner has
proposed to levy on the taxpayer’s property. Section 6320(c)
adopts the procedures set forth in section 6330(c), (d), and (e)
governing the issues that may be raised in a hearing and the
means for obtaining judicial review of the matter. See Goza v.
Commissioner, 114 T.C. 176 (2000).
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Last modified: May 25, 2011