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Discussion
A. Section 6330
Section 6330(a) provides that no levy may be made on any
property or right to property of any person unless the Secretary
has notified such person in writing of the right to a hearing
before the levy is made. If the person makes a request for a
hearing, a hearing shall be held before an impartial officer or
employee of the IRS Office of Appeals. Sec. 6330(b)(1), (3). At
the hearing, a taxpayer may raise any relevant issue, including
appropriate spousal defenses, challenges to the appropriateness
of the collection action, and collection alternatives. Sec.
6330(c)(2)(A). Additionally, at the hearing, a taxpayer may
contest the existence or amount of the underlying tax liability
if the taxpayer did not receive a notice of deficiency for the
tax in question or did not otherwise have an earlier opportunity
to dispute the tax liability. Sec. 6330(c)(2)(B); see also Sego
v. Commissioner, 114 T.C. 604, 609 (2000).
Following a hearing, the Appeals Office must make a
determination whether the proposed levy action may proceed. In
so doing, the Appeals Office is required to take into
consideration the verification presented by the Secretary, the
issues raised by the taxpayer, and whether the proposed levy
action appropriately balances the need for efficient collection
of taxes with a taxpayer’s concerns regarding the intrusiveness
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Last modified: May 25, 2011