- 3 - On May 25, 2000, petitioner filed a petition in this Court to review respondent’s actions. The petition simply alleges that petitioner was denied a lawful “due process” hearing. Respondent filed an answer. Respondent subsequently filed a motion for summary judgment. Section 6331(a) provides that if any person liable to pay any tax neglects or refuses to pay such tax within 10 days of notice and demand for payment, the Secretary may collect such tax by levy upon the taxpayer’s property. Section 63302 generally provides that the Secretary cannot proceed with the collection of taxes by way of a levy until the taxpayer has been given notice and an opportunity for administrative review in the form of an Appeals Office hearing. Section 6330(c)(2), provides (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 2 Sec. 6330 was enacted by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 746.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011