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Discussion
Petitioners make three arguments regarding the notice of
determination: (1) Petitioners lack sufficient assets to satisfy
the tax liabilities; (2) petitioners’ offer to enter into an
installment agreement was improperly rejected by respondent; and
(3) respondent did not give petitioners the opportunity to make
an offer in compromise.
Before a levy may be made on any property or right to
property, a taxpayer is entitled to notice of intent to levy and
notice of the right to a fair hearing before an impartial officer
of the Appeals Office. 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 is then made which takes into
consideration those issues, the verification that the
requirements of applicable law and administrative procedures have
been met, 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)(C).
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Last modified: May 25, 2011