- 5 -
intent to levy, including notice of the administrative appeals
available to the person.
In the Internal Revenue Service Restructuring and Reform Act
of 1998 (RRA 1998), Pub. L. 105-206, sec. 3401, 112 Stat. 685,
746, Congress enacted new sections 6320 (pertaining to liens) and
6330 (pertaining to levies) to provide protections for persons
subject to collection actions. Sections 6320 and 6330 generally
provide that the Commissioner cannot proceed with collection
until the person has been given notice of and the opportunity for
an administrative review of the matter (in the form of an Appeals
Office hearing) and, if dissatisfied, with judicial review of the
administrative determination. See Davis v. Commissioner, 115
T.C. 35, 37 (2000); Goza v. Commissioner, 114 T.C. 176, 179
(2000).
Section 6330(c) prescribes the matters that may be raised by
a person at an Appeals Office hearing. Section 6330(c)(1) first
provides that the Appeals officer shall obtain verification from
the Secretary that the requirements of any applicable law or
administrative procedure have been met. Section 6330(c)(2)(A)
provides that a person may raise collection issues such as
spousal defenses, the appropriateness of the Commissioner's
intended collection action, and possible alternative means of
collection. Section 6330(c)(2)(B) provides that the existence
and amount of the underlying tax liability can be contested only
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011