- 5 - Before a levy may be made on any property or right to property, a taxpayer is entitled to notice of intent to levy and notice of the right to a fair hearing before an impartial officer of the Appeals office. Secs. 6330(a) and (b), 6331(d). If the taxpayer requests a hearing, he may raise in that hearing any relevant issue relating to the unpaid tax or the proposed levy, including challenges to the appropriateness of the collection action and “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”. Sec. 6330(c)(2)(A). A determination is then made which takes into consideration those issues, the verification that the requirements of applicable law and administrative procedures have been met, and “whether any proposed collection of taxes balances the need for the efficient collection of taxes with the legitimate concern of the person that any collection action be no more intrusive than necessary”. Sec. 6330(c)(3)(C). An installment agreement generally requires the payment of a tax liability in full. Sec. 6159(a). In certain cases, respondent allows taxpayers to treat tax years separately, classifying some years as “currently not collectible” while allowing other years to be paid in full under an installment agreement. Willis v. Commissioner, T.C. Memo. 2003-302.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011