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II. The Administrative Hearing
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 IRS Appeals Office. Secs. 6330(a) and (b), 6331(d).
Taxpayers may raise challenges to “the appropriateness of
collection actions” and may make “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). The Appeals officer
must consider those issues, verify that the requirements of
applicable law and administrative procedures have been met, and
must consider “whether any proposed collection action balances
the need for the efficient collection of taxes with the
legitimate concern of the person [involved] that any collection
action be no more intrusive than necessary.” Sec. 6330(c)(3)(C).
Here, petitioners stipulate that all administrative
procedures have been met so the sole issue for our consideration
is whether respondent’s rejection of petitioners’ collection
alternative was an abuse of discretion.
III. The Proposed Installment Agreement
The rejection of the proposed $1,500 monthly installment
agreement and determination that petitioners can pay $5,243 per
month was not arbitrary in light of petitioners’ financial
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Last modified: May 25, 2011