- 7 -
proceed with collection of taxes by way of a levy on a taxpayer’s
property until the taxpayer has been given notice of, and the
opportunity for, an administrative review of the matter. The
statute specifically provides that “such hearing shall be held by
the Internal Revenue Service Office of Appeals.” Sec.
6330(b)(1). A taxpayer is entitled to only one hearing with
respect to the taxable period(s) involved in the proposed lien or
levy. Sec. 6330(b)(2). If the taxpayer is dissatisfied with the
determination made after the hearing, judicial review of the
determination, such as that sought in this case, is available.
See generally Goza v. Commissioner, 114 T.C. 176, 179-181 (2000).
Section 6330(c) specifies the matters considered at the
hearing. In this case, there is no dispute that the requirements
of applicable laws and procedures regarding the assessment have
been met, sec. 6330(c)(1), and there is no dispute with respect
to the underlying tax liability, sec. 6330(c)(2)(B). Section
6330(c)(2)(A) provides:
(A) In general.--The person may raise at the
hearing any relevant issue relating to the unpaid tax
or the proposed levy, including–-
(i) appropriate spousal defenses;
(ii) challenges to the appropriateness of
collection actions; and
(iii) 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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011