- 7 -
notice and demand for payment, the Secretary is authorized to
collect such tax by levy upon the person’s property. Section
6331(d) provides that, at least 30 days before enforcing
collection by way of a levy on the person’s property, the
Secretary is obliged to provide the person with a final notice of
intent to levy, including notice of the administrative appeals
available to the person.
Sections 6320 and 6330 generally provide that the
Commissioner cannot proceed with collection by way of a lien or
levy action until the person has been given notice and the
opportunity for an administrative review of the matter (in the
form of an Appeals Office hearing), and, if dissatisfied, the
person has an opportunity for 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 a person may raise at
an Appeals Office hearing. In sum, section 6330(c) 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 at an Appeals Office
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011