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Background
Petitioner filed an action under section 6330(a) contesting
a levy wherein respondent had collected $21,411.27 for
petitioner’s purported 1998 unpaid tax liability.1 Pursuant to
section 6330, the Commissioner is required to send a written
notice to the taxpayer of her right to a hearing2 before a levy
is made upon a taxpayer’s property “not less than 30 days before
the day of the first levy with respect to the amount of the
unpaid tax for the taxable period.”3 Sec. 6330(a)(2). The
notice, inter alia, informs the taxpayer that she is entitled to
“request a hearing” prior to the proposed levy. Sec.
6330(a)(3)(B). Upon timely request, the hearing is to be held by
an impartial officer with the Commissioner’s Appeals Office.
Sec. 6330(b). The statute articulates those matters to be
considered at the hearing, including the requirement that the
Appeals officer obtain verification that the procedural
requirements “of any applicable law or administrative procedure”
1Unless otherwise indicated, all section references are to
the Internal Revenue Code currently in effect, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
2Respondent refers to the notice of intent to levy as the
“Collection due process hearing notice” or CDP notice, the
terminology which respondent uses in his regulations. See sec.
301.6330-1(a)(1), Proced. & Admin. Regs.
3Generally, the CDP notice is sent to a taxpayer by
certified or registered mail, return receipt requested, to the
taxpayer’s “last known address”. Sec. 6330(a)(2).
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Last modified: May 25, 2011