- 5 -
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3401,
112 Stat. 746, in order to afford taxpayers new procedural
protections with regard to collection matters. Section 6320
generally provides that the Secretary cannot proceed with
collection of taxes by way of a lien on a taxpayer’s property
until the taxpayer has been notified in writing and provided with
an opportunity for an administrative review in the form of a
hearing before an impartial officer of the Internal Revenue
Service Office of Appeals. Sec. 6320(b). Generally, hearings
under section 6320 are conducted in accordance with the
procedural requirements set forth in section 6330(c). Sec.
6320(c). At the hearing, the Appeals officer shall obtain
verification that the requirements of any applicable laws and
administrative procedures have been met. Sec. 6330(c)(1).
Taxpayers may raise appropriate spousal defenses, challenges to
the appropriateness of the collection action, and offers of
collection alternatives, which may include offers in compromise.
Sec. 6330(c)(2)(A)(iii). In certain circumstances, taxpayers may
also challenge their underlying tax liability at the hearing.
Sec. 6330(c)(2)(B).
In this case, petitioners do not dispute that the Appeals
officer obtained verification that the requirements of any
applicable laws and administrative procedures had been met. In
addition, petitioners do not dispute the existence or amount of
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011