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tax lien, the Secretary must provide the taxpayer with written
notice of the filing, informing the taxpayer of the right to
request an administrative hearing on the matter. Sec.
6320(a)(1), (3)(B). Section 6320(c) requires that the
administrative hearing be conducted pursuant to section 6330(c),
(d), and (e).
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, such as an offer-in-compromise. Sec.
6330(c)(2)(A). Additionally, at the hearing, a taxpayer may
contest the existence and 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 opportunity to
dispute the tax liability. Sec. 6330(c)(2)(B); see also Sego v.
Commissioner, 114 T.C. 604, 609 (2000).
Following the hearing, the Appeals Office is required to
issue a notice of determination regarding the disputed notice of
Federal tax lien. 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 collection action appropriately balances the need for
efficient collection of taxes with the taxpayer’s concerns
regarding the intrusiveness of the proposed collection action.
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Last modified: May 25, 2011