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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 due process hearing) and, if dissatisfied, with judicial
review of the administrative determination. Section 6330(e)
generally provides for the suspension of the period of
limitations on collection during the period that administrative
and judicial proceedings are pending and for 90 days thereafter.
Section 6330 is 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 6330(c) prescribes the matters that may be raised by
a taxpayer at an Appeals Office due process hearing in pertinent
part as follows:
SEC. 6330(c). Matters Considered at Hearing.--In
the case of any hearing conducted under this section–-
(1) Requirement of investigation.-–The
appeals officer shall at the hearing obtain
verification from the Secretary that the
requirements of any applicable law or
administrative procedure have been met.
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Last modified: May 25, 2011