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v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988);
Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
For reasons set forth below, we conclude that as to all the
issues presented in respondent’s motion, there are no issues of
material fact, and a decision may be rendered as a matter of law.
Section 6330 - Due Process for Collections
A. General Rules
Section 6330 entitles a taxpayer to notice and an
opportunity for a hearing before certain lien and levy actions
are taken by the Commissioner in the process of collecting unpaid
Federal taxes. Upon request, a taxpayer is entitled to a “fair
hearing” conducted by an impartial officer from the Office of
Appeals. Sec. 6330(b)(1), (3). At the hearing, the officer is
required to: (1) Obtain verification from the Secretary that the
requirements of applicable law and administrative procedure have
been met; (2) consider any relevant issue raised by the taxpayer
related to the unpaid tax or proposed levy, including appropriate
spousal defenses, challenges to the appropriateness of collection
actions, and offers of collection alternatives; and (3) consider
whether any proposed collection action balances the need for the
efficient collection of taxes with the legitimate concern of the
taxpayer that any collection action be no more intrusive than
necessary. Sec. 6330(c). If a taxpayer received a statutory
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