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concludes that there is no genuine justiciable issue of material
fact in this case.
B. Collection Actions
Section 6331(a) authorizes the Commissioner to levy upon all
property and rights to property (except property exempt under
section 6334) of a taxpayer where there exists a failure to pay
any tax liability within 10 days after notice and demand for
payment. Sections 6331(d) and 6330 then set forth procedures
generally applicable to afford protections for taxpayers in such
levy situations. Section 6331(d) establishes the requirement
that a person be provided with at least 30 days’ prior written
notice of the Commissioner’s intent to levy before collection may
proceed. Section 6331(d) also indicates that this notification
should include a statement of available administrative appeals.
Section 6330(a) expands in several respects upon the premise of
section 6331(d), forbidding collection by levy until the taxpayer
has received notice of the opportunity for administrative review
of the matter in the form of a hearing before the Internal
Revenue Service Office of Appeals. Section 6330(b) grants a
taxpayer who so requests the right to a fair hearing before an
impartial Appeals officer.
Section 6330(c) addresses the matters to be considered at
the hearing:
SEC. 6330(c). Matters Considered at Hearing.--In
the case of any hearing conducted under this section--
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Last modified: May 25, 2011