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APPENDIX
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
under this section before such levy is made.
Such notice shall be required only once for
the taxable period to which the unpaid tax
specified in paragraph (3)(A) relates.
(2) Time and Method for Notice.--The
notice required under paragraph (1) shall
be--
(A) given in person;
(B) left at the dwelling or
usual place of business of such
person; or
(C) sent by certified or
registered mail, return receipt
requested, to such person’s last
known address,
not less than 30 days before the day of the
first levy with respect to the amount of the
unpaid tax for the taxable period.
(3) Information Included With Notice.--
The notice required under paragraph (1) shall
include in simple and nontechnical terms--
* * * * * * *
(B) the right of the person to
request a hearing during the 30-day
period under paragraph (2) * * *
* * * * * * *
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