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income tax liabilities for 1997, 1998, and 1999.3
OPINION
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 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 earlier
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
collection of taxes with a taxpayer’s concerns regarding the
3Petitioner also asserted in his amended petition that (1)
Mrs. Strong had prior involvement with respect to his income tax
liabilities, in violation of sec. 6330(b)(3), and (2) Mrs. Strong
did not obtain verification from the Secretary that the
requirements of any applicable law or administrative procedure
were met, in violation of sec. 6330(c)(1). Petitioner later
conceded these allegations at trial.
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Last modified: May 25, 2011