Neal Swanson - Page 11

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          Federal taxes.  Section 6330(c)(1) requires the Appeals officer             
          to obtain verification that the requirements of any applicable              
          law or administrative procedure have been met.  Section                     
          6330(c)(2) designates the issues that the taxpayer may raise at             
          the Appeals hearing.6  The taxpayer is allowed to raise any                 
          relevant issue relating to the unpaid tax or the proposed levy,             
          including spousal defenses, challenges to the appropriateness of            
          the collection action, and alternatives to collection.  Sec.                
          6330(c)(2)(A); sec. 301.6330-1(e)(1), Proced. & Admin. Regs.7               

               6Sec. 6330(c)(2) provides:                                             
               (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.                                                             
               7The regulations under sec. 6330 apply to any levy which               
          occurs on or after Jan. 19, 1999.  Sec. 301.6330-1(j), Proced. &            
                                                             (continued...)           





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