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Washington, and First National Bank in Libby, Montana.3
On July 16, 1999, respondent filed notices of Federal tax
lien with respect to petitioners’ taxable years 1993 through 1996
(July 16, 1999 notices of Federal tax lien) and notified peti-
tioners of their right to an Appeals Office hearing. Petitioners
requested such a hearing. In their request for an Appeals Office
hearing, petitioners did not refer to the notices of intent to
levy with respect to their taxable years 1993 through 1995 that
they had received from respondent sometime prior to November 25,
1998, or to the notices of levy with respect to those years that
respondent issued to two banks on that date. At the Appeals
Office hearing regarding the July 16, 1999 notices of Federal tax
lien, respondent’s Appeals officer did not raise any questions
regarding those notices of intent to levy or those notices of
levy.
3Sec. 6330, which generally provides that the Secretary may
not proceed with the collection of taxes by way of levy until the
taxpayer has been given notice and an opportunity for administra-
tive review of the matter in the form of an Appeals Office
hearing, was enacted as part of the Internal Revenue Service
Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206,
sec. 3401, 112 Stat. 685, 746. Sec. 6330 is effective with
respect to collection actions initiated more than 180 days after
July 22, 1998, i.e., after Jan. 18, 1999. See RRA 1998, sec.
3401(d), 112 Stat. 750. Sec. 6330 did not require respondent to
offer petitioners an opportunity for an Appeals Office hearing
regarding the levy with respect to petitioners’ taxable years
1993 through 1995 referred to above. That is because it was
prior to the effective date of sec. 6330 that respondent notified
petitioners of respondent’s intent to levy with respect to their
taxable years 1993 through 1995 and issued notices of levy to two
banks with respect to those years.
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