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material fact exist, however, with respect to petitioner’s 1993
tax year.
I. Section 6330 Hearing Prerequisites
If a taxpayer neglects or refuses to pay a Federal tax
liability within 10 days of notice and demand, the Secretary is
authorized to collect such liability by levy on the taxpayer’s
property. Sec. 6331(a). Pursuant to section 6330(b), a taxpayer
has a right to a hearing before the Commissioner may levy. We
first address whether respondent met the hearing prerequisites of
section 6330 with respect to petitioner’s 1993 and 1994 tax
years.
Section 6330(b) provides that administrative hearings be
held by an impartial officer of the Internal Revenue Service
Office of Appeals. If dissatisfied with the Appeals Office
determination, a taxpayer may seek judicial review of the
decision in this Court or a District Court of the United States
as applicable. Sec. 6330(d).
The matters to be considered at the hearing are specified by
section 6330(c), which provides: (1) The Appeals officer shall
obtain verification that the requirements of applicable law and
administrative procedure have been met; (2) certain issues may be
heard, including spousal defenses, appropriateness of collection
activities, and collection alternatives; and (3) a challenge to
the underlying liability may be raised if the taxpayer did not
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