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As to the emphasized language, the conference report states:
The conference agreement includes a modified form
of the Senate amendment. The IRS would be required to
provide the taxpayer with a “Notice of Intent to Levy,”
formally stating its intention to collect a tax
liability by levy against the taxpayer’s property or
rights to property. * * *
* * * In general, any issue that is relevant to the
appropriateness of the proposed collection against the
taxpayer can be raised at the pre-levy hearing. For
example, the taxpayer can request innocent spouse
status, make an offer-in-compromise, request an
installment agreement or suggest which assets should be
used to satisfy the tax liability. However, the
validity of the tax liability can be challenged only if
the taxpayer did not actually receive the statutory
notice of deficiency or has not otherwise had an
opportunity to dispute the liability. [H. Conf. Rept.
105-599, at 265 (1998), 1998-3 C.B. 1019; emphasis
added.]
The conferees’ use of the term “tax liability” in both places is
consistent with a plain meaning application and is inconsistent
with the position taken by respondent in this case.
FOLEY, J., agrees with this concurring opinion.
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