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Secretary to send a written notice to the taxpayer of his right
to a hearing. Section 6330(b) affords taxpayers the right to a
“fair hearing” before an “impartial” IRS Appeals officer.
Section 6330(c)(1) requires the Appeals officer to obtain
verification 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 or the proposed levy” 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(c)(3), provides that a determination of the
Appeals officer shall take into consideration the verification
under section 6330(c)(1), the issues raised by the taxpayer, and
whether the 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. Section 6330(d)(1) then provides:
(1) Judicial review of determination.--The person
may, within 30 days of a determination under this
section, appeal such determination--
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Last modified: May 25, 2011