Gloria M. Stark - Page 6

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               If any person neglects or refuses to make payment of any               
          Federal tax liability within 10 days of notice and demand, the              
          Secretary is authorized to collect the tax by levy on the                   
          person’s property.  Sec. 6331(a).  At least 30 days before taking           
          such action, however, the Secretary generally must provide the              
          person with a final notice of intent to levy that describes,                
          among other things, the administrative appeals available to the             
          person.  Sec. 6331(d).  Upon request, the person is entitled to             
          an administrative hearing before the Appeals Office of the                  
          Internal Revenue Service.  Sec. 6330(b)(1).  If dissatisfied with           
          the Appeals Office determination, the person may seek judicial              
          review in the U.S. Tax Court or a Federal District Court, as                
          appropriate.  Sec. 6330(d).  Generally, the proposed levy actions           
          are suspended for the pendency of the hearing and any judicial              
          appeals therein.  Sec. 6330(e)(1).                                          
               Section 6330(c) prescribes matters that a person may raise             
          at an Appeals Office hearing, including spousal defenses, the               
          appropriateness of the Commissioner’s intended collection action,           
          and possible alternative means of collection.  The existence or             
          amount of the underlying tax liability may be challenged in the             
          collection proceeding only if the person received no statutory              
          notice of deficiency or otherwise had no opportunity to dispute             

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Last modified: May 25, 2011