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procedures described in section 6330(c), (d), and (e). Sec.
6320.
Section 6330(c) addresses the matters to be considered at a
section 6320 hearing:
SEC. 6330(c). Matters Considered at Hearing.--In the
case of any hearing conducted under this section--
(1) Requirement of investigation.--The appeals
officer shall at the hearing obtain verification from
the Secretary that the requirements of any applicable
law or administrative procedure have been met.
(2) Issues at hearing.--
(A) In general.--The person may raise at the
hearing any relevant issue relating to the unpaid
tax or the 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 notice of deficiency for
such tax liability or did not otherwise have an
opportunity to dispute such tax liability.
Thus, under section 6330(c)(2)(B), a taxpayer who receives a
notice of deficiency is precluded from challenging an underlying
tax liability at the hearing. For purposes of this provision,
receipt of a notice of deficiency means receipt in time to
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Last modified: May 25, 2011