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1998 (RRA 1998), Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746,
Congress enacted new sections 6320 (pertaining to liens)3 and
6330 (pertaining to levies) to provide what have been described
as “due process” protections for taxpayers in tax collection
matters.4 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 due process hearing) and if
dissatisfied, with judicial review of the administrative
determination. In pertinent part, section 6330 provides:
SEC. 6630(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. Such notice shall be required only once for
the taxable period to which the unpaid tax specified in
paragraph (3)(A) relates.
(2) Time and method for notice.--The notice
required under paragraph (1) shall be--
(A) given in person;
(B) left at the dwelling or usual place of
3There is nothing in the record to indicate that respondent
issued a notice regarding the filing of a lien or that any
determination was ever made with respect to matters covered by
sec. 6320. The Feb. 1, 1999, notice is a notice of intent to
levy, which is governed by sec. 6330.
4While these provisions have been described in terms of “due
process”, they are legislative enactments.
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Last modified: May 25, 2011