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involving the imposition of a levy on a taxpayer's property.
Internal Revenue Service Restructuring and Reform Act of 1998,
Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746. Section 6330
generally provides that the Secretary cannot proceed with the
collection of taxes by way of a levy until the taxpayer has been
given notice and an opportunity for administrative review of the
matter (in the form of a hearing). Judicial review of the
administrative determination is available if the taxpayer timely
petitions this Court or the appropriate United States District
Court. Sec. 6330(d).
Section 6330(c)(1) requires that the “appeals officer shall
at the hearing obtain verification from the Secretary that the
requirements of any applicable law or administrative procedure
have been met.” Petitioner relies upon section 301.6330-1(e)(1),
Proced. & Admin. Regs., to demonstrate that respondent failed to
comply with section 6330(c)(1).3 Section 301.6330-1(e)(1),
supra, governs the matters to be considered at the hearing and
provides in relevant part:
3 Petitioner actually referenced the temporary regulations,
sec. 301.6320-1T(e)(1), Temporary Proced. & Admin. Regs., 64 Fed.
Reg. 3402-3403 (Jan. 22, 1999) We understand that petitioner
intended to reference section 301.6330-1T(e)(1), Temporary
Proced. & Admin. Regs., 64 Fed. Reg. 3411 (Jan. 22, 1999).
Additionally, since this case was submitted final regulations
were issued, and are applicable to this case. The final
regulations effected no material change to the section cited by
petitioner.
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