Edward H. and Anne G. Harrell - Page 11

                                       - 11 -                                         
          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                

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011