Lucielle J. Offiler, a.k.a. Lucille Offiler - Page 9




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          Section 6330 applies to collection actions initiated more than              
          180 days after July 22, 1998 (January 19, 1999, and thereafter).            
          See RRA 1998 sec. 3401(d), 112 Stat. 750.                                   
               Section 6330(a)(1) entitles a taxpayer to only one notice              
          for a specific tax liability due for a taxable period.  Section             
          6330(a) and (b) restricts a taxpayer’s statutory right to request           
          a collection due process hearing before the Office of Appeals to            
          the 30-day period following the date of the notice.  See also               
          sec. 301.6330-1T(b) and (c), Temporary Proced. & Admin. Regs., 64           
          Fed. Reg. 3405 (Jan. 19, 1999).  On February 1, 1999, petitioner            
          was notified in writing of her right to request a collection due            

               5(...continued)                                                        
                         (B) Underlying liability.-–The person may                    
                    also raise at the hearing challenges to the                       
                    existence or amount of the underlying tax                         
                    liability for any tax period if the person did not                
                    receive any statutory notice of deficiency for such               
                    tax liability or did not otherwise have an                        
                    opportunity to dispute such tax liability.                        
                    (3) Basis for the determination.-–The                             
               determination by an appeals officer under this                         
               subsection shall take into consideration–-                             
                         (A) the verification presented under                         
                    paragraph (1);                                                    
                         (B) the issues raised under paragraph (2);                   
                    and                                                               
                         (C) whether any proposed collection action                   
                    balances the need for the efficient collection of                 
                    taxes with the legitimate concern of the person                   
                    that any collection action be no more intrusive                   
                    than necessary.                                                   






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