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Discussion
Sections 6320 (pertaining to Federal tax liens) and 6330
(pertaining to levies) establish procedures for administrative
and judicial review of certain collection actions. As an initial
matter, the Commissioner is required to provide a taxpayer with
written notice that a Federal tax lien has been filed and/or that
the Commissioner intends to levy; the Commissioner is also
required to explain to the taxpayer that such collection action
may be challenged on various grounds at an administrative
hearing. See Davis v. Commissioner, 115 T.C. 35, 37 (2000); Goza
v. Commissioner, 114 T.C. 176, 179 (2000). Sections 6320(a)(2)
and 6330(a)(2) provide that the written notice described above
shall be given in person, left at the person’s dwelling or usual
place of business, or sent by certified or registered mail to
such person’s last known address.
When the Appeals Office issues a Notice Of Determination
Concerning Collection Action(s) to a taxpayer following an
administrative hearing, section 6330(d)(1) provides that the
taxpayer has 30 days following the issuance of such notice to
file a petition for review with the Tax Court or, if the Tax
Court does not have jurisdiction over the underlying tax
liability, with a Federal District Court. See Offiler v.
Commissioner, 114 T.C. 492, 498 (2000). The procedure
established under section 6330(d)(1) is made applicable to a
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Last modified: May 25, 2011