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certified mail.
Internal Revenue Code Section 6330(a) states that no
levy may be made unless the Internal Revenue Service
notifies a taxpayer of the opportunity for a hearing
with the Internal Revenue Service Office of Appeals.
Letter 1058 “Final Notice,” was mailed to the taxpayer
via certified mail. The taxpayer responded timely.
Internal Revenue Code Section 6330(c) allows the tax-
payer to raise any relevant issue relating to the
unpaid tax or the proposed levy at the hearing, includ-
ing appropriate spousal defenses, challenges to the
appropriateness of collection actions and offers of
collection alternatives. The taxpayer may also raise
at the collection due process hearing challenges to the
existence or amount of the underlying tax liability for
any tax period if the taxpayer did not receive any
statutory notice of deficiency for such tax liability
or did not otherwise have an opportunity to dispute
such tax liability.
A Collection Due Process Hearing was held and you
acknowledged receipt of the statutory notice of defi-
ciency. No petition was filed. It was explained to
you that under IRC 6330(c)(2)(B) there was an opportu-
nity to dispute the tax liability but you chose not to
not [sic] petition to the United States Tax Court and
the only item of discussion are collection alterna-
tives. You were not willing to discuss collection
alternatives but wanted to address the underlying
liability instead.
This Appeals Officer has had no prior involvement with
respect to these liabilities.
Relevant Issues Presented by the Taxpayer
You have stated in your Request for a Collection Due
Process Hearing in regard to the Notice of Federal Tax
Lien, “I am challenging the existence of the underlying
tax liability.” I explained to you that you do not
have the right to challenge the existence of the under-
lying tax liability because you received a statutory
notice of deficiency. During the Collection Due Pro-
cess Hearing I provided you a Summary Record of Assess-
ment. I have been satisfied all administrative proce-
dures have been met.
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Last modified: May 25, 2011