Scott Roman - Page 8

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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