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Section 6330(a)(1) provides that “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”.
(Emphasis added.) Section 6330(b)(2) provides: “A person shall
be entitled to only one hearing under this section with respect
to the taxable period to which the unpaid tax * * * relates.”
(Emphasis added.) Regulations issued by respondent clarify that
the “person” described in section 6330(a)(1) is the same person
described in section 6331(a); namely, the person liable to pay
the tax due after notice and demand who has refused or neglected
to pay. Sec. 301.6330-1(a)(2), Q&A-1, Proced. & Admin. Regs.8
Since petitioner and his spouse did not file joint returns
for 1984 through 1987, his spouse is not liable for the unpaid
taxes that are the subject of the instant collection action.
8 Q&A-1 of sec. 301.6330-1(a)(3), Proced. & Admin. Regs.,
provides as follow:
Q-1. Who is the person to be notified under section
6330?
A-1. Under section 6330(a)(1), a pre-levy or
post-levy CDP Notice is required to be given only to
the person whose property or right to property is
intended to be levied upon, or, in the case of a levy
made on a state tax refund or a jeopardy levy, the
person whose property or right to property was levied
upon. The person described in section 6330(a)(1) is
the same person described in section 6331(a)--i.e., the
person liable to pay the tax due after notice and
demand who refuses or neglects to pay (referred to here
as the taxpayer). A pre-levy or post-levy CDP Notice
therefore will be given only to the taxpayer.
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Last modified: May 25, 2011