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OPINION2
Section 6330 was added to the Code as part of the Internal
Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA),
Pub. L. 105-206, 112 Stat. 685. The passage of the RRA
culminated a year of congressional investigations and hearings
over the future of the IRS, resulting in highly publicized
criticisms of the agency’s collection methods. The RRA contains
over 60 provisions fortifying taxpayer rights and improving
customer service, and its passage establishes new taxpayer
rights. Section 6330, in particular, “establishes formal
procedures * * * where the IRS seeks to collect taxes by levy”.
S. Rept. 105-174, at 67 (1998), 1998-3 C.B. 537, 603. The Senate
Finance Committee explained in its report that “taxpayers are
entitled to protections in dealing with the IRS that are similar
to those they would have in dealing with any other creditor.”
Id.
Section 6330 provides in relevant part as follows:
SEC. 6330. NOTICE AND OPPORTUNITY FOR HEARING BEFORE
LEVY.
(a) Requirement of Notice Before Levy.--
(1) In general.--No levy may be made on
any property or right to property of any
person unless the Secretary has notified such
person in writing of their right to a hearing
2 On the basis of the Court’s holding in Lunsford v.
Commissioner, 117 T.C. (2001) (Lunsford I), we conclude that
we have jurisdiction in this case.
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Last modified: May 25, 2011