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to collect such tax by levy upon property belonging to the
taxpayer. Section 6331(d) provides that the Secretary is obliged
to provide the taxpayer with notice before proceeding with
collection by levy on the taxpayer's property, including notice
of the administrative appeals available to the taxpayer.
In the Internal Revenue Service Restructuring and Reform Act
of 1998 (RRA 1998), Pub. L. 105-206, sec. 3401, 112 Stat. 685,
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. 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 hearing), and if dissatisfied, with judicial review of the
administrative determination in either the Tax Court or Federal
District Court.
In Goza v. Commissioner, 114 T.C. 176 (2000), we explained
that section 6330(c) provides for an Appeals Office hearing to
address collection issues such as spousal defenses, the
appropriateness of the Commissioner's intended collection action,
and possible alternative means of collection. Under section
6330(c)(2)(B), neither the existence nor the amount of the
underlying tax liability can be contested at an Appeals Office
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Last modified: May 25, 2011