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746, Congress enacted new sections 6320 (pertaining to liens) and
6330 (pertaining to levies) to provide due process protections
for taxpayers in tax collection matters. Sections 6320 and 6330
are 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 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 due process hearing.
Section 6330 provides for a similar due process 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 due process hearing and the means for obtaining judicial review
of the matter. See Goza v. Commissioner, 114 T.C. ___ (2000).
Section 6330(d) provides for judicial review of an
administrative determination respecting a collection matter in
pertinent part as follows:
SEC. 6330(d). Proceeding After Hearing.--
(1) Judicial review of determination.-–The person
may, within 30 days of a determination under this
section, appeal such determination–-
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Last modified: May 25, 2011