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contest the notice or advise petitioner of the notice or his
rights in regard thereto. The effect of this, according to
petitioner, was that he did not receive a notice of deficiency or
have the opportunity to dispute his 1995 income tax liability.
I. Legal Background
Section 6331(a) authorizes the Commissioner to levy on
property and property rights of a taxpayer liable for taxes who
fails to pay them within 10 days after notice and demand for
payment. Sections 6331(d) and 6330(a), however, require the
Secretary to send written notice to the taxpayer of the intent to
levy and of the taxpayer’s right to a hearing prior to the
collection activity.
Section 6330(c)(1) requires that the Appeals officer obtain
verification that the requirements of any applicable law or
administrative procedure have been met. Section 6330(c)(2)(A)
provides that the taxpayer may raise at the hearing “any relevant
issue relating to the unpaid tax or the proposed levy” including
spousal defenses, challenges to the appropriateness of collection
actions, and alternatives to collection.
The underlying tax liability may be questioned 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.” Sec. 6330(c)(2)(B). For purposes
of section 6330(c)(2)(B), receipt of a statutory notice of
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Last modified: May 25, 2011