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Petitioner did not attempt to call the Appeals Office or to
schedule a conference in response to the September 5, 2001,
letter. Further, petitioner did not attempt to raise any
collection alternatives. As a result, on September 14, 2001,
respondent’s Appeals Office issued a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330
(notice of determination) in which the proposed levy was
determined to be appropriate to collect petitioner’s unpaid tax
for 1997. Petitioner timely appealed to this Court for review of
respondent’s determination.
OPINION
The issues we consider arise from respondent’s determination
to proceed with collection under section 6330. Specifically we
must decide (1) whether petitioner was granted an opportunity for
a hearing within the meaning of section 6330; and (2) whether
respondent’s determination to proceed with the proposed
collection activity was an abuse of discretion.
Before the Commissioner may proceed to levy on a taxpayer’s
property or right to property, the taxpayer must be notified, in
writing of the Commissioner’s intent and of the taxpayer’s right
to a hearing. Secs. 6330(a), 6331(d). Section 6330 provides
that, upon request and in the circumstances described therein, a
taxpayer has a right to a hearing which consists of the following
elements: (1) An impartial officer will conduct the hearing; (2)
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