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business of such person; or
(C) sent by certified or registered mail,
return receipt requested, to such person’s last
known address,
not less than 30 days before the day of the first levy
with respect to the amount of the unpaid tax for the
taxable period.
(3) Information included with notice.--The notice
required under paragraph (1) shall include in simple
and nontechnical terms--
(A) the amount of unpaid tax;
(B) the right of the person to request a
hearing during the 30-day period under paragraph
(2); and
(C) the proposed action by the Secretary and
the rights of the person with respect to such
action, including a brief statement which sets
forth--
(i) the provisions of this title
relating to levy and sale of property;
(ii) the procedures applicable to the
levy and sale of property under this title;
(iii) the administrative appeals
available to the taxpayer with respect to
such levy and sale and the procedures
relating to such appeals;
(iv) the alternatives available to
taxpayers which could prevent levy on
property (including installment agreements
under section 6159); and
(v) the provisions of this title and
procedures relating to redemption of property
and release of liens on property.
(b) Right to Fair Hearing.--
(1) In general.-–If the person requests a hearing
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Last modified: May 25, 2011