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After the Commissioner files a notice of lien, section
6320(a)(1) requires the Commissioner to provide notice to the
taxpayer of such filing. Additionally, under section
6320(a)(3)(B) and (b), the Commissioner must provide the taxpayer
with notice of and an opportunity for an administrative review of
the lien filing; i.e., a hearing. Section 6320(b)(1) requires
that the Appeals Office conduct the hearing. Section 6320(c)
incorporates section 6330(c) and certain parts of section
6330(d), which describe the procedural rules that apply to the
hearing and the judicial review thereof.
At the hearing, the taxpayer may raise certain matters set
forth in section 6330(c)(2), which provides, in pertinent part:
SEC. 6330(c). Matters Considered At Hearing.--In the
case of any hearing conducted under this section--
* * * * * * *
(2) Issues At Hearing.--
(A) In General.--The person may raise at the
hearing any relevant issue relating to the unpaid tax
or proposed levy, including--
(i) appropriate spousal defenses;
(ii) challenges to the appropriateness of
collection actions; and
(iii) 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.
(B) Underlying Liability.--The person may also
raise at the hearing challenges to the existence or
amount of the underlying tax liability for any tax
period if the person did not receive any statutory
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Last modified: May 25, 2011