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(2) Issues at hearing.--
(A) In general.-–The person may raise at
the hearing any relevant issue relating to
the unpaid tax or the proposed levy,
including–-
(i) appropriate spousal defenses;
(ii) challenges to the
appropriateness of collection actions;
and
(iii) offers of collection
alternatives, which may include the
posting of a bond, the substitution of
other assets, an installment agreement,
or an offer-in-compromise.
(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.
In sum, section 6330(c) provides for an Appeals Office due
process hearing to address collection issues such as spousal
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Last modified: May 25, 2011