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Discussion
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