Alan M. and Marcia F. Schulman - Page 9

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          alleged that she failed to compromise or to otherwise accept                
          their claimed expenses.                                                     
               A taxpayer is entitled to notice before levy and notice of             
          the right to a fair hearing before an impartial officer of the              
          Internal Revenue Service Office of Appeals.  Secs. 6330(a) and              
          (b), 6331(d).  If the taxpayer requests a hearing, he may raise             
          in that hearing any relevant issue relating to the unpaid tax or            
          the proposed levy, including challenges to the appropriateness of           
          the collection action and “offers of collection alternatives,               
          which may include the posting of a bond, the substitution of                
          other assets, an installment agreement, or an offer-in-                     
          compromise.”  Sec. 6330(c)(2)(A).  A determination shall be made            
          which shall take into consideration those issues, and “whether              
          any proposed collection action balances the need for the                    
          efficient collection of taxes with the legitimate concern of the            
          person that any collection action be no more intrusive than                 
          necessary.”  Sec. 6330(c)(3).                                               
               In the instant case, petitioners raise only issues relating            
          to collection alternatives, specifically whether the settlement             
          officer failed to consider certain expenses that petitioners                
          claimed as part of their proposed installment agreement.5                   

               5The notice of determination states that petitioners                   
          requested an offer in compromise; however, petitioners do not               

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Last modified: May 25, 2011