-10-
The statute provides further that at the Hearing the taxpayer may
raise any relevant matter set forth in section 6330(c) and that
the Appeals officer shall make a “determination” as to those
matters. Sec. 6330(c) and (d)(1); see also sec. 301.6330-1(f),
Proced. & Admin. Regs. (regulations interpreting section 6330
provide that the Appeals officer must issue a “Notice of
Determination” to any taxpayer who timely requests a Hearing).4
The statute gives a taxpayer the right to contest the Appeals
officer’s determination in the appropriate judicial forum, sec.
6330(d)(1), and precludes respondent from proceeding with the
proposed levy that is the subject of the Hearing while the
Hearing and any appeals thereof are pending, sec. 6330(e)(1).
The statute provides that the applicable periods of limitation
4 The regulations provide further that, in general, the
notice of determination must set forth the Appeals officer’s
findings and decisions. Sec. 301.6330-1(e)(3), Q&A-E8, Proced. &
Admin. Regs. More specifically, the notice of determination
must: (1) State whether respondent met the requirements of any
applicable law or administrative procedure; (2) resolve any issue
appropriately raised by the taxpayer relating to the unpaid tax;
(3) decide any appropriate spousal defenses raised by the
taxpayer; (4) decide any challenge made by the taxpayer to the
appropriateness of the collection action; (5) respond to any
offers by the taxpayer for collection alternatives; (6) address
whether the proposed collection action represents a balance
between the need for the efficient collection of taxes and the
legitimate concern of the taxpayer that any collection action be
no more intrusive than necessary; (7) set forth any agreements
that Appeals reached with the taxpayer, any relief given the
taxpayer, and any actions which the taxpayer or respondent are
required to take; and (8) advise the taxpayer of the right to
seek judicial review within 30 days of the date of the notice of
determination. Id.
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