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Deficiency issued to him individually at his last known
address.
In the alternative, if we conclude that the limitations period
did not expire, petitioner contends that we should remand the
case to Appeals for the discussion of collection alternatives.8
Discussion
Section 6330(a) provides that no levy may be made on any
property or right to property of any person unless the Secretary
has notified such person in writing of the right to a hearing
before the levy is made. If the person makes a timely request
for a hearing, a hearing shall be held by the Internal Revenue
Service Office of Appeals. Sec. 6330(b)(1). At the hearing, a
taxpayer may contest the existence and amount of the underlying
tax liability if the taxpayer did not receive a notice of
deficiency for the tax in question or did not otherwise have an
opportunity to dispute the tax liability. Sec. 6330(c)(2)(B);
see also Sego v. Commissioner, 114 T.C. 604, 609 (2000).
Following a hearing, the Appeals Office must make a
determination whether the proposed levy action may proceed. In
so doing, the Appeals Office is required to take into
consideration the verification presented by the Secretary, the
issues raised by the taxpayer, and whether the proposed
collection action appropriately balances the need for efficient
8Petitioner raised this contention for the first time on
brief.
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