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6330(b)(2), a taxpayer is entitled to only one hearing regarding
the tax period relating to the amount of unpaid tax.
Section 6330(c)(1) requires that the Appeals officer obtain
verification that the requirements of any applicable law or
administrative procedure have been met. Section 6330(c)(2)(A)
provides that the taxpayer may raise at the hearing “any relevant
issue relating to the unpaid tax or the proposed levy” including
spousal defenses, challenges to the appropriateness of collection
actions, and alternatives to collection. The taxpayer cannot
raise issues relating to the underlying tax liability if the
taxpayer received a notice of deficiency for such tax liability
or the taxpayer otherwise had an opportunity to dispute the tax
liability. Sec. 6330(c)(2)(B). Section 6330(c)(3) provides that
a determination of the Appeals officer shall take into
consideration the verification under section 6330(c)(1), the
issues raised by the taxpayer, and whether the proposed
collection action balances the need for the efficient collection
of taxes with the legitimate concern of the taxpayer that any
collection action be no more intrusive than necessary.
Where the Appeals Office issues a notice of determination to
the taxpayer following an administrative hearing regarding a
levy, section 6330(d)(1) provides that the taxpayer will have 30
days following the issuance of the determination to file a
petition for review with the Tax Court or a Federal District
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Last modified: May 25, 2011