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notice of an intent to levy to the taxpayer, and section 6330(a)
requires the Secretary to send a written notice to the taxpayer
of his right to a hearing.
Section 6330(b) affords taxpayers the right to a hearing
before an impartial Appeals officer. Pursuant to section
6330(b)(2), a taxpayer is entitled to only one hearing regarding
the tax period relating to the amount of unpaid tax.
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.
Section 6330(c)(3) provides that a determination of the
Appeals officer shall take into consideration the verification
under section 6330(c)(1), the issues raised by the taxpayer, and
whether the 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.
Where the Appeals office issues a notice of determination to
the taxpayer following an administrative hearing regarding a
levy, section 6330(d)(1) provides that the taxpayer will have 30
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Last modified: May 25, 2011