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On September 23, 2002, petitioner filed a petition with this
Court contesting respondent’s determination for the taxable years
1990 through 2001. On October 24, 2002, respondent filed a
motion to dismiss for lack of jurisdiction and to strike as to
the taxable year 2001. This Court granted respondent’s motion on
January 3, 2003. In her petition, petitioner alleged that the
Appeals Office failed “to provide Petitioner with a [section
6330] hearing and an opportunity to present an Offer-in-
Compromise * * * in violation of the Internal Revenue Code and
denied Petitioner due process of law.”
On November 22, 2002, petitioner filed a chapter 7
bankruptcy petition in the United States Bankruptcy Court for the
Northern District of California (the bankruptcy court). On
February 18, 2003, the bankruptcy court entered an order
discharging petitioner. At the time of her bankruptcy discharge,
petitioner had no assets.
Discussion
Section 6330(a) provides that no levy may be made on any
property or right to property of any person unless the Secretary
has notified such person in writing of the right to a hearing
before the levy is made. If the person makes a request for a
hearing, a hearing shall be held by the Internal Revenue Service
Office of Appeals. Sec. 6330(b)(1). At the hearing, a taxpayer
may raise any relevant issue, including appropriate spousal
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Last modified: May 25, 2011