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2. Pertinent Legislative History
Congress promulgated section 6330 to establish “formal
procedures designed to insure due process where the IRS seeks to
collect taxes by levy”. S. Rept. 105-174, at 67 (1998), 1998-3
C.B. 537, 603. The Internal Revenue Service Restructuring and
Reform Act of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 746, of
which section 6330 was a part, fortified taxpayer’s rights mainly
by the addition of new taxpayer rights. Its enactment followed a
year of Congressional investigations and hearings over the future
of the IRS, resulting in highly publicized criticisms of the
agency’s collection methods. Mesa Oil, Inc. v. United States, 86
AFTR 2d 2000-7312, 2001-1 USTC par. 50130 (D. Colo. 2000).
The Senate Finance Committee believed that the addition of
section 6330 would afford to taxpayers in dealing with the IRS
rights which were similar to the rights afforded to all persons
in dealing with any other creditor. S. Rept. 105-174, supra at
67, 1998-3 C.B. at 603. To this end, the committee declared, the
Commissioner would by virtue of section 6330 need henceforth to
“afford taxpayers adequate notice of collection activity and a
meaningful hearing before the IRS deprives them of their
property.” Id. The committee designed these procedures “to
afford taxpayers due process in collections” by the IRS and
believed that these procedures would “increase fairness to
taxpayers.” Id. The committee averred emphatically as to a
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