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proceeding with enforced collection by way of a levy on a
person's property, the Secretary must notify that person in
writing of the Secretary's intent to levy and must provide notice
of the administrative appeals available to the taxpayer with
respect to the proposed levy and sale and the procedures relating
to such appeals. Sec. 6331(d).
Generally, section 6330 provides that “the Commissioner
cannot proceed with enforced collection by way of levy until the
taxpayer has been given notice of and the opportunity for an
administrative review of the matter (in the form of an Appeals
Office hearing) and, if dissatisfied, the taxpayer may seek
judicial review of the administrative determination”. Moorhous
v. Commissioner, 116 T.C. 263, 268 (2001). Section 6330(b)
describes the administrative review process, providing that a
taxpayer can request an Appeals hearing with regard to a levy
notice. At the Appeals hearing, the taxpayer may raise certain
matters set forth in section 6330(c)(2).
Section 6330(c)(2)(A) provides that a person may raise
collection issues such as spousal defenses, the appropriateness
of the Commissioner’s intended collection action, and possible
alternative means of collection. Sego v. Commissioner, 114 T.C.
604, 609 (2000). Section 6330(c)(2)(B) provides that the
existence and amount of the underlying tax liability can be
contested at an Appeals Office hearing only if the taxpayer did
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Last modified: May 25, 2011