- 4 - and of his right to a hearing.3 Section 6320(b) affords the taxpayer the right to a fair hearing before an impartial Appeals officer. Section 6320(c) incorporates the provisions under section 6330(c), (d), and (e). Section 6330(c)(1) requires the Appeals officer to verify that the requirements of any applicable law or administrative procedure have been met. Section 6330(c)(2)(A) specifies issues that the taxpayer may raise at the Appeals hearing. The taxpayer is allowed to raise any relevant issue relating to the unpaid tax including spousal defenses, challenges to the appropriateness of collection action, and alternatives to collection. Sec. 6330(c)(2)(A). The taxpayer cannot raise issues relating to the underlying tax liability if the taxpayer received a notice of deficiency or the taxpayer otherwise had an opportunity to dispute the tax liability. Sec. 6330(c)(2)(B). Section 6330(d)(1) allows the taxpayer to appeal a determination to the Tax Court or a district court. Respondent argues that there are no genuine issues of material fact in this case, and, therefore, we should grant his motion for summary judgment. Respondent claims that petitioner received a notice of deficiency, and, therefore, the underlying 3Generally, a Notice of Federal Tax Lien, Form 668(Y)(c), is filed with an appropriate local Government entity and gives public notice of the Federal Government’s lien on the taxpayer’s property. A Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320, Letter 3172 (ALS), is then sent to the taxpayer.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011