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II. Section 6330
Section 6330 generally provides that respondent cannot
proceed with collection of taxes by way of levy on a taxpayer’s
property until the taxpayer has been given notice of and the
opportunity for an administrative review of the matter (in the
form of a section 6330(b) hearing).1 Section 6330(e) provides
for the suspension of the period of limitations on collection
while the hearing and any appeals are pending, and, in no event
shall such period of limitations expire before the 90th day after
the day on which there is a final determination in the hearing.
Section 6330(c) prescribes the matters that may be raised by
the taxpayer at a section 6330(b) hearing. In pertinent part,
section 6330(c)(2)(B) provides: “The person may also raise at
the hearing challenges to the existence or amount of the
underlying tax liability for any tax period if the person did not
receive any statutory notice of deficiency for such tax
liability”.
Section 6330(d) provides for judicial review of the
determination resulting from the section 6330(b) hearing.
1 In pertinent part, section 6330(a)(1) provides:
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 under this section before such levy is made.
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Last modified: May 25, 2011