- 11 -
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...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011