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proceeding with enforced collection by way of a levy on a
person’s property, the Secretary must notify that person in
writing of the Secretary’s intent to levy and must provide
notice of the administrative appeals available to the taxpayer
with respect to the proposed levy and sale and the procedures
relating to such appeals. Sec. 6331(d).
Generally, section 6330 provides that “the Commissioner
cannot proceed with enforced collection by way of levy until the
taxpayer has been given notice of and the opportunity for an
administrative review of the matter (in the form of an Appeals
Office hearing) and, if dissatisfied, the taxpayer may seek
judicial review of the administrative determination”. Moorhous
v. Commissioner, 116 T.C. 263, 268 (2001). The notice prescribed
in section 6330 shall be provided 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 and shall include an
explanation that the taxpayer has a right to request an
administrative hearing during that 30-day period. Sec.
6330(a)(2), (a)(3)(B).
Pursuant to section 6330(d), “Where the Appeals Office
issues a determination letter to the taxpayer following an
administrative hearing regarding a notice of intent to levy, * *
* the taxpayer will have 30 days following the issuance of such
determination letter to file a petition for review with the Tax
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Last modified: May 25, 2011