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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) allows the taxpayer to appeal a
determination to the Tax Court or a district court. Section
6330(e)(1) suspends the levy action until the conclusion of the
hearing and any judicial review of the determination.
On April 30, 1999, respondent issued a notice of intent to
levy to petitioners. The proposed levy was to collect unpaid
income taxes of $83,087.85 for the taxable years 1993, 1994, and
1995. On May 24, 1999, petitioners filed a Form 12153, Request
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Last modified: May 25, 2011