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petition in this Court. See Chandler v. Commissioner, T.C. Memo.
2004-7 (filed this date).
Discussion
The primary dispute in this case arises from an apparent
misunderstanding by petitioner and his representative of the
effect of sections 6320 and 6330. Sections 6320 (pertaining to
liens) and 6330 (pertaining to levies) were enacted as part of
the Internal Revenue Service Restructuring and Reform Act of
1998, Pub. L. 105-206, sec. 3401, 112 Stat. 746, to provide new
procedural protections for taxpayers in collection matters.
Section 6330 generally provides that the Commissioner may not
proceed with a collection of taxes by way of a levy on a
taxpayer’s property until the taxpayer has been given notice of,
and the opportunity for, an administrative review of the matter.
The statute specifically provides that “such hearing shall be
held by the Internal Revenue Service Office of Appeals.” Sec.
6330(b)(1). A taxpayer is entitled to only one hearing with
respect to the taxable period involved in the proposed lien or
levy. Sec. 6330(b)(2). If the taxpayer is dissatisfied with the
determination made after the hearing, judicial review of the
determination, such as that sought in this case, is available.
See generally Goza v. Commissioner, 114 T.C. 176, 179-181 (2000).
Section 6330(c) specifies the matters considered at the
hearing. In this case, there is no dispute that the requirements
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