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alleged that she failed to compromise or to otherwise accept
their claimed expenses.
OPINION
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