- 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