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Discussion
Section 6331(a) provides that, if any person liable to pay
any tax neglects or refuses to do so within 10 days after notice
and demand, the Secretary can collect such tax by levy upon
property belonging to such person. Pursuant to section 6331(d),
the Secretary is required to give the taxpayer notice of his
intent to levy and within that notice must describe the
administrative review available to the taxpayer, before
proceeding with the levy. See also sec. 6330(a).
Section 6330(b) describes the administrative review process,
providing that a taxpayer can request an Appeals hearing with
regard to a levy notice. At the Appeals hearing, the taxpayer
may raise certain matters set forth in section 6330(c)(2), which
provides in pertinent part as follows:
SEC. 6330(c). Matters Considered at Hearing.–-In
the case of any hearing conducted under this section--
* * * * * * *
(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
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Last modified: May 25, 2011